Burundi applies a 10% VAT rate to sugar and abolishes the sugar consumption tax in the 2026/2027 Finance Law
- Jurisdiction
- Burundi
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Plan ahead
- Announced
- 30 June 2026
- Effective
- 1 July 2026
- Authority
- Office Burundais des Recettes (OBR)
- Systems
- Tax engine, Invoicing, Customs
- Verified
- Fetched from official source · medium confidence
Importers and producers of sugar in Burundi.
Sugar importers and producers: apply 10% VAT and remove consumption tax on sugar from invoicing and tax-engine rules.
Tax engineInvoicingCustoms
Burundi's 2026/2027 Finance Law (article 90) applies a VAT rate of 10% to imported or locally produced sugar, abolishes the consumption tax on sugar, sets customs duty on sugar at 25%, and includes consumption taxes of all kinds in the VAT taxable base. The law applies to the 2026/2027 budget year beginning 1 July 2026.
What changed in detail
The measure is in Burundi’s Finance Law for the 2026/2027 budget year, Loi n°1/10 of 30 June 2026, which entered into force on 1 July 2026 (article 277).
Article 90 of Burundi’s 2026/2027 Finance Law applies a VAT rate of 10% to imported or locally produced sugar. It abolishes the consumption tax on sugar and sets customs duty on sugar at 25%. The law also includes consumption taxes of all kinds in the VAT taxable base.
The law applies to the 2026/2027 budget year, which began on 1 July 2026.
What it means
The reduced VAT rate comes with the removal of the consumption tax on sugar, so the net effect on price depends on both changes together. Separately, because consumption taxes of all kinds now sit in the VAT base, VAT is calculated on a larger amount for goods that still carry a consumption tax. Importers should recheck their duty and VAT computations for sugar from 1 July 2026.
Proof
le taux de la TVA applicable est de 10% ;the applicable VAT rate is 10%;
Archived from the official distribution · Loi n°1/10 portant fixation du budget général de l'État pour l'exercice 2026/2027 (promulgated text, OBR copy) · www.obr.bi