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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

August 27, 2026

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

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