Income tax - Withholding tax

Republic of Burundi

General	Rate
Dividends	15%
Interests	15%
Royalties	30%
Service fees including management and technical service fees	30%
Lottery and other gambling proceeds	15%
Study, financial, accounting and technical assistance	15%
Acquisition of movable and immovable property from non-resident to a resident person	5%
WHT on public tenders	4%
WHT on imports	3%

General	Resident	Non-Resident
	%	%
Dividend >12.5% voting power	Exempt	10
Dividend <12.5% voting power	5	10
Interest:
Bearer instruments	25	25
Government bearer bonds 2yrs or more	15	15
Other interest (other than qualifying)	15	15
Qualifying Interest:
Housing bonds	10	N/A
Bearer instruments	20	N/A
Other	15	N/A
Royalty	5	20
Management & professional fees	5	20
Consultancy fees - Citizens of East African Community		15
Training (including incidental costs)	5	20
Contractual fee	3	20
Winnings from betting and gaming	20	20
Rent / Leasing Immovable	N/A	30
Other	N/A	15
Appearances e.g. an entertainment, sporting including organising	N/A	20
Pension / retirement annuity	Applicable bands depending on circumstances	5
Insurance Commission:
Brokers	5	20
Others	10	20

General	Resident	Non-Resident
	%	%
Dividends	15	15
Interests	15	15
Royalties	15	N/A
Service fees including management and technical service fees	15	N/A
Performance payments made to an artist, musician or an athlete irrespective of mode of irrespective of mode of payment	15	N/A
Lottery and other gambling proceeds	15	N/A
Goods supplied by companies or physical persons not registered in tax administration	15	N/A
Goods imported for commercial use is payable at the customs on the CIF (cost, insurance and freight) value before the goods are released by customs	5	N/A

General	Resident	Non-Resident
	%	%
Dividend:
to company controlling 25% or more	5	10
from DSE listed company	5	5
otherwise	10	10
Interest	10	10
Rent:
land and buildings	10	15
aircraft lease	10	0
other assets	0	15
Royalty	15	15
Natural resource payment	15	15
Service fees	5	15
Technical services to mining companies	5	15
Insurance premium	0	5
Commission on mobile phone money transfer	10	N/A
Payments to resident persons without a TIN certificate	2	N/A
Payments for goods by the Government of Tanzania	2	N/A

General	Resident	Non-Resident
	%	%
Dividend:
To company controlling 25% or more	0	15
From companies listed on the Ugandan Securities Exchange to individuals	10	15
Others	15	15
Interest	15	15
Interest from government securities	20	15
Repatriated branch profits	N/A	15
Payment by a Government institution, local authority, Company controlled by Government, or by a designated person	6	N/A
Public entertainers, sports persons	N/A	15
Contractors or professionals	6	15
Importation of goods into Uganda	6	6
Rent	N/A	15
Management charge	N/A	15
Natural resource payment	N/A	15
Royalty	N/A	15
Ship, air or road transport operator	6	2
Transmitting messages by cable, radio, optical fiber, satellite communication or internet connectivity	6	55
Petroleum sub-contractor	N/A	15