The Office burundais des recettes (OBR) announced new procedures for property tax payments in a communiqué published on July 23, 2026. This official announcement details significant changes to how property taxes are to be handled across the nation. The new regulations, effective July 1, 2026, mandate that all property tax and associated arrears must be declared to the OBR. This declaration process is a critical first step for taxpayers under the revised system. Payments for these taxes are now specifically required to be deposited into designated tax collector accounts held within various financial institutions, marking a shift in the physical collection points for these revenues.
Payment Details and Requirements
Property tax payments require three mandatory mentions to ensure proper allocation and identification. These essential pieces of information include the taxpayer's identification number (NIC or NIF), their full name and surname or the complete company name for corporate entities, and their specific commune of residence or operation. The OBR has clarified that the local administration of communes is responsible for issuing or continuing to issue the NIF, ensuring that taxpayers have the necessary identification for these transactions. This structured approach aims to streamline the payment process and enhance transparency.
Dedicated accounts for property tax payments have been opened at several financial institutions to facilitate these new procedures. At Bancobu, the designated account number is 248 909 201 01-81, and payments must include the mention OBR/impôt foncier. Interbank provides account number 000 129 354 01-72, also requiring the designation OBR/impôt foncier. Finbank's dedicated account is 100 326 092 02 OBR/impôt foncier, ensuring clear identification of the payment's purpose. Additionally, Microfinance IHERA has established account number 000 138 399 01 for OBR impôt/foncier. For taxpayers outside the capital, the Régie nationale des postes offers account number 481 75, specifically for OBR-recette des impôts hors Bujumbura, providing a broad network for payment accessibility.
Procedural Continuity and Changes
The IT system used for tax calculation will remain unchanged, according to the Office burundais des recettes (OBR). This continuity applies to the methodology for determining tax liabilities, ensuring that the underlying assessment process remains consistent. Officials stated that only the account numbers designated for payments have been modified with the new procedures, simplifying the transition for both taxpayers and financial institutions. All other operational aspects of the payment process are to remain consistent with those in place during the previous year, providing a degree of familiarity amidst the changes. This indicates that the core steps for taxpayers, beyond the banking details, have not been altered. The OBR emphasized that the adjustments primarily concern where funds are deposited rather than how tax obligations are assessed or declared, focusing on the administrative collection mechanism.
Revenue Distribution and Administration
The collection of property tax has been repatriated to the state fiscality managed by the Office burundais des recettes (OBR). This significant change is in accordance with Article 94 of law n° 1/ 10 of June 30, 2026, which pertains to the state budget for the 2026-2027 fiscal year. The law explicitly stipulates that property tax collection is now under the direct management of the OBR, a move designed to centralize and enhance efficiency in revenue collection. This repatriation means that the OBR now directly oversees the entire property tax collection process, from declaration to final deposit.
Under the new arrangement, communes will retain 60% of the collected property tax. This substantial portion is intended to support local development initiatives and services. The remaining 40% will be remitted directly to the public treasury, contributing to national budgetary allocations. This distribution mechanism outlines the clear administrative framework for how property tax revenues will be allocated between local government entities and the national treasury following the OBR's assumption of collection responsibilities, ensuring a structured approach to fiscal management.
