Burundi capital gains tax calculator

15%. Burundi taxes an individual's capital gains in the second schedule of the personal income tax at a proportional 15%. On shares, funds, bonds and crypto the 15% applies to the gain, the sale price less what you paid. On property it applies to the sale price multiplied by a coefficient that falls with the years you held it.

On the price, not the profit. The sale price is multiplied by 20% if you held the property under 5 years, 15% from 5 years, 10% from 10, 5% from 15 and 2.5% from 30, and that amount is taxed at 15%. A property sold for 100,000,000 francs after 6 years is taxed on 15,000,000 francs, which is 2,250,000 francs of tax. A sale at a loss pays the same.

Yes, for one dwelling. The sale of one house, or one fraction of a building, with the land attached and used for habitation is exempt. The exemption covers a single property and can be granted again only after five years from the date it was last granted, so a second home sale inside that window is taxed like other property.

No. The capital-gains schedule has no loss rule. A loss on one sale does not offset the gain on another and nothing carries forward to later years, so each sale is taxed on its own.

Within fifteen calendar days after the month of the sale. Each gain on movables or immovables is declared and the tax paid to the Office Burundais des Recettes in that window, and the gains are reported again in the annual return due on 31 March of the following year.

Burundi taxes an individual's capital gains in the second schedule of the personal income tax, at a proportional 15% (Law 1/14 of 24 December 2020 amending Law 1/02 of 24 January 2013 on income taxes, article 19 and article 23: 'Le montant des revenus du capital et des plus-values est imposable au taux proportionnel de quinze pour cent (15%)'). The schedule covers gains on immovable property and rights in it, financial assets and collectible movables (article 2, definition of plus-value). Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Shares, funds, bonds and other financial assets: the plus-value is the difference between the sale price and the cost of the asset, taxed at 15% with no holding-period relief and no annual exempt amount (articles 2, 23 and 88). Listed and unlisted shares are treated alike. Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Immovable property held by an individual who is not required to keep depreciation accounts: the plus-value is the sale price multiplied by a coefficient set by the years held, 20% under 5 years, 15% from 5 to under 10, 10% from 10 to under 15, 5% from 15 to under 30 and 2.5% from 30 years, and that base is taxed at 15% (article 89); the reference price of immovables is set by ministerial ordinance (article 90). The base is the price, not the profit, so a sale at a loss is still taxed. Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Exemption: the sale of one dwelling, or one fraction of a building, with the land attached, used for habitation is exempt from the plus-value tax. The exemption covers a single property and can be granted again only after five years from the date it was last granted (article 92). Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Payment: a plus-value on movables or immovables is declared and the tax paid to the tax administration within fifteen calendar days after the month of the sale (article 93). Land registration duties paid under the land legislation are credited against the tax, up to the amount of the tax on the plus-value (article 93). Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Losses: the second schedule carries no provision for setting a capital loss against other gains or carrying it forward, so each sale stands alone and a loss produces no relief (articles 88 to 93). Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Non-residents are taxed only on gains from shares in a resident company and on holdings in immovable property in Burundi; an indirect holding counts only when at least 50% of its value comes from Burundian immovables (article 91). Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

Sale proceeds of assets used in a business are business income, taxed at the flat 30% rate for individuals in business (article 22) or at 15% of the proceeds where article 23 refers to article 37; this calculator covers private disposals only. Source: https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf

The Loi de finances 2026/2027 derogates from articles 28, 30, 37, 41, 49, 81, 83, 85 and 122 of the income tax law and leaves articles 21, 23 and 88 to 93 in force. Gains on Treasury bills and bonds sold on the secondary market are exempt in budget year 2026/2027 (article 217). Source: https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf