Burundi Launches 10% Tax, Penalties, and Compliance Measures for 2026/2027
Burundi has introduced a strict new regulatory and taxation framework for all games of chance, lotteries, and betting activities under Joint Ministerial Ordinance No. 760/540/319, signed on 12 August 2026.
This joint ordinance enforces a 10% royalty on all player deposits and withdrawals, as well as a 10% socio-economic levy on the gross profits of gaming companies.
Co-signed by the Minister of Finance, Dr. Alain Ndikumana, and the Minister of Commerce, Dr. Hassan Kibeya, the law implements Article 156 of the 2026/2027 Budget Law to streamline state revenue and fund national socio-economic activities.
Under the new rules, compliance is tightly monitored and strictly enforced, with operators facing severe penalties for administrative delays. Once the National Lottery of Burundi (LONA) issues its monthly invoice, operators have exactly 10 days to transfer the dues into a joint escrow account at the Bank of the Republic of Burundi (BRB). Late payments incur an immediate 50% penalty on the invoiced amount. If a payment is delayed for more than one month, the operator’s gambling license is suspended until the entire debt is settled.
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To ensure full compliance and tax transparency, operators must grant LONA unrestricted access to their information systems. Furthermore, any physical slot machines or other devices not connected to the internet are required to integrate a state-approved electronic financial monitoring device. Additionally, promotional games and temporary raffles (tombolas) are subject to a 10% royalty on the total value of the prize pool.
Any violation of these provisions constitutes serious misconduct and shall be sanctioned in accordance with the provisions of the Penal Code.
Administratively, the collected funds are divided to support both public development and LONA’s operations. Of the revenues designated for LONA, 40% is transferred directly to the Public Treasury, with the remaining 60% held in LONA’s commercial bank accounts.
To recover dormant capital, the regulation also states that player winnings left unclaimed for three months without account activity must be forfeited in full to the Public Treasury.
This joint ordinance repealed all previous conflicting provisions and took effect immediately upon its signature on 12 August 2026.
