Taxpayers deriving foreign-source income which is also taxable in Burundi are eligible for a foreign tax credit equal to the tax paid abroad on the foreign-source income. The credit is, however, caped at the Burundi tax due on the relevant income before deduction of the foreign tax.

The availability of the credit is made conditional on the filing of supporting documentation (either in French or Kirundi, or in sworn translation to either languages), preferably an assessment notice or a withholding certificate, evidencing the taxing jurisdiction and the address of the relevant taxing authority, the type of tax and amount of tax paid, the tax year, and the date and mode of payment.

Below is a summary of the available methods for various income tax streams based on domestic law.

Royalty Copyright	OC
Capital Gains	OC
Dividends	OC
Interest	OC
Royalty Patent	OC
Sales	OC
Service Management	OC
Service Technical	OC
Royalty Trademark	OC

The credit column shows the type of foreign tax credit granted when the receiving country receives a payment. Four abbreviations are used for the type of foreign tax credit available:

NC means no credit but foreign withholding taxes can be deducted.
OC means ordinary credit, i.e., credit for foreign withholding taxes (e.g., withholding taxes).
IC means indirect credit, i.e., credit for underlying corporate taxes as well as foreign withholding taxes.
ND means no credit and no deduction for any foreign withholding taxes incurred.

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