Options for registering companies in Burundi
Burundi is a unitary state in East Africa and a member of the East African Community (EAC). The country applies a legal framework influenced by OHADA principles, with commercial and tax matters regulated at the national level.
Business entities are registered with the relevant commercial authorities and overseen by the national investment and tax administration. Foreign investment is permitted across most sectors, with capital contributions and profit repatriation governed by applicable investment and tax legislation.
Burundi offers international investors the following legal structures for establishing a local presence:
Single person company (Société Unipersonnelle – SU)
- A single person company is an incorporated entity owned by one shareholder, with liability limited to the amount of capital contributed.
- This structure supports individual entrepreneurs seeking a fully operational business vehicle with limited liability.
- No statutory minimum share capital is required at incorporation.
- The company is subject to corporate income tax at a standard rate of 30% and must maintain a registered office in Burundi.
- This structure is intended for small‑scale or closely held operations and is not designed for multi-shareholder governance.
Branch office (Succursale)
- A branch operates as an extension of a foreign parent company and does not have separate legal personality.
- This structure supports the conduct of business activities in Burundi under direct parent-company control.
- No minimum share capital is required to register a branch.
- Profits attributable to the branch are subject to corporate income tax at 30%, and the branch must appoint a local representative and maintain a registered office.
- As liabilities attach directly to the foreign parent, this structure does not provide liability separation.
Limited liability company (Société à responsabilité limitée – SBRL)
- A limited liability company is an incorporated entity in which shareholders' liability is limited to their capital contribution.
- This structure supports revenue-generating commercial activities carried out on a continuing basis.
- No statutory minimum share capital is required, although a capitalisation of BIF 500,000 is commonly adopted in practice.
- The company is subject to corporate income tax at a standard rate of 30% and must appoint at least one manager and maintain a registered office in Burundi.
- This structure involves full incorporation and ongoing compliance obligations under Burundian law.
Free zone company
- A free zone company is an operating entity established under Burundi's special economic or free-zone frameworks.
- These structures support export-oriented and investment-driven activities carried out within designated zones.
- Minimum investment thresholds typically range from USD 250,000 to USD 500,000, depending on the zone and project location.
- Corporate income tax is applied at a standard rate of 30%, with reduced rates of up to 5% available for a period of five years under qualifying free-zone regimes.
- Eligibility depends on compliance with approval, investment, and operational requirements and is not intended for purely domestic trading activities.
Comparison of the common types of companies in Burundi
Information verified against Burundi development agency (ADB)
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