Burundi: Tax measures in Finance Law 2026-2027
Including limits on deductibility of related-party interest and certain energy-related VAT and customs duty exemptions
Finance Law 2026-2027, promulgated on June 30, 2026, includes the following tax measures:
- Limits on deductibility of related-party interest
- Preferential corporate income tax rates for listed companies based on the percentage of share capital offered to the public
- Extension of rental income tax to income from rented land, as well as additional compliance requirements for lease documentation and rental payments
- VAT and customs duty exemptions for electric vehicles, renewable energy equipment, modern cooking equipment, and certain alternative fuels
- Expansion of VAT to certain transfers of buildings located in industrial or commercial zones
- 10% tax on notary and legal services, 5% tax on hotel accommodation services, 1% administrative levy on imports, and 0.5% special contribution
For more information, contact a KPMG tax professional in Rwanda:
Joel Namanya | jnamanya@kpmg.com