Burundi Finance Law for 2026/2027 Includes New Interest Deduction Limitations, Reduced Tax Rates for Listed Companies, and Other Measures

The Burundi Revenue Office has published the Finance Law for 2026/2027(Law No. 1/10 of 30 June 2026), as well as the Table of Tax Measures. Some of the more notable tax measures include:

• The introduction of new interest deduction limitations, including:
  • the deduction of interest paid on loans and advances received from related persons, which is limited to 30% of taxable profit determined before the deduction of interest paid on such loans and advances;
  • interest accrued between related part…