Burundi's President of the Republic promulgated an ambitious budget of 5012 billion BIF as of the end of June 2025, setting financial objectives for the coming fiscal periods. This substantial financial framework for the 2025-2026 fiscal year established the government's initial spending and revenue targets. The nation's fiscal planning indicates a strong focus on capital allocation in the subsequent budget cycle, aiming to bolster long-term economic development.
For the 2026-2027 budget, investment expenditures are projected to reach 3,451 billion BIF, constituting 51% of the total budget. This significant allocation notes the government's strategic intent to channel substantial resources into developmental projects and long-term growth initiatives, reflecting a commitment to infrastructure and economic expansion. The substantial percentage dedicated to investment shows the country's economic priorities and its forward-looking financial strategy.
2025-2026 Revenue Shortfalls Detailed
Eleven months after its promulgation, the 2025-2026 budget execution in Burundi showed a deficit of approximately 1448 billion BIF, representing 29% of the total budget. This shortfall indicates a considerable gap between projected revenues and actual collections. Fiscal revenues for the 2025-2026 period were projected at 2513 billion BIF. The Burundi Revenue Office (OBR) collected 2348 billion BIF in the first eleven months of 2025-2026, achieving 93% of the fiscal revenue projections. While this collection rate for fiscal revenues was relatively strong, it still fell short of the anticipated figures, contributing to the overall deficit.
Non-fiscal revenues for the same period were projected at approximately 941 billion BIF. However, actual non-fiscal revenues realized in the first eleven months of 2025-2026 amounted to 588 billion BIF, indicating a 62% realization rate. This significant underperformance in non-fiscal revenue collection further exacerbated the budget deficit. Donations were anticipated to exceed 1326 billion BIF for the 2025-2026 fiscal year, noting the country's reliance on external support. Actual disbursements from donations in the first eleven months totaled 489 billion BIF, reflecting a 37% realization rate. This substantial gap in expected donations played a major role in the overall budgetary challenges.
Exceptional revenues for 2025-2026 were expected to be 232 billion BIF. Of this amount, 139 billion BIF, or 60%, of exceptional revenues were reimbursed during the first eleven months of the fiscal period. This category, while smaller, also contributed to the overall revenue picture. In the subsequent 2026-2027 budget, remuneration of employees is projected to account for 1,272.6 billion BIF, comprising 39% of current expenditures, indicating a significant portion of the recurrent budget dedicated to personnel costs.
2026-2027 Budget Framework
The 2026-2027 finance law projects global resources of 6,347 billion BIF for Burundi's state general budget, marking an increase from the previous fiscal year's initial projections. Fiscal revenues for this budget are estimated at approximately 3,684 billion BIF, which constitutes 58% of the total global resources. This projection suggests an optimistic outlook for domestic revenue generation. Current expenditures for the 2026-2027 budget are set at 3,280 billion BIF, accounting for 49% of the overall budget, reflecting the costs associated with government operations and services.
Donations are estimated at 1,773 billion BIF for the 2026-2027 fiscal period, representing approximately 28% of the global resources. This continued reliance on donations shows the importance of international partnerships for Burundi's national budget. Non-fiscal revenues are projected to contribute 787 billion BIF, making up 12% of the budget's resources, indicating a diversified approach to revenue streams beyond traditional taxes. Additionally, exceptional revenues for the 2026-2027 budget are forecasted at 101 billion BIF, which represents 2% of the global resources, a smaller but still contributing component.
The total expenditures for the 2026-2027 state general budget are set at 6,732 billion BIF. This figure encompasses both current and investment expenditures, outlining the full scope of planned government spending for the upcoming fiscal year. The projected deficit for 2026-2027 is estimated at 385 billion BIF, representing 5.7% of the total budget, a notable decrease compared to the 29% deficit observed in the 2025-2026 budget execution. This reduction in the projected deficit suggests efforts to improve fiscal discipline and align spending more closely with anticipated revenues.
Ministerial Statements and Concerns
The Minister of Finance, Budget and Digital Economy informed the National Assembly on December 24, 2025, that advances allocated to the National Agency for the Management of Food Security Stocks (ANAGESSA) had increased from 45 billion BIF to 145 billion BIF. This significant increase in funding for ANAGESSA notes the government's focus on food security. However, the minister also stated that the 145 billion BIF previously granted to ANAGESSA for corn purchases in the preceding year were not justified, raising concerns about the accountability and effective use of public funds within the agency. This statement from the Minister of Finance, Budget and Digital Economy during the parliamentary session showed a need for greater scrutiny over expenditures, particularly in critical sectors like food security.
