Data-center law in Burundi

National jurisdiction · as of 2026-09-04

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Burundi has no data-center-specific land-use, environmental-review, energy-grid, water-utilities, construction, or air-operations statute; a data center would be sited and permitted under the country's general regulatory apparatus rather than a dedicated regime, and none of those five dimensions was independently researched beyond confirming no data-center-specific instrument exists.

The one dimension with a citable instrument is investment incentives: Law No. 1/19 of June 17, 2021 (amending and restating Law No. 1/24 of September 10, 2008 on the Investment Code of Burundi) names information and communication technology (ICT) services, and "cyber-villages" among commercial complexes, as investment sectors the Code governs (Article 3), and lets an eligible investor's project benefit from a Special Economic Zone (Zone Economique Spéciale, Z.E.S.), a geographically delimited area carrying a distinct customs and tax regime that makes it more attractive to investment (Article 4(14)).

During the validity of its eligibility certificate, a qualifying investor is exempt from transfer duties on acquiring land or a building, from value-added tax and customs duties on construction materials, equipment and production inputs, and benefits from a progressively rising corporate tax rate starting at 5% in year one (Article 17).

The Code does not name data centers as such, and the geographic boundaries of any Special Economic Zone are set separately rather than by the Code itself, so whether a given site qualifies is a fact to confirm per project rather than a standing statutory list. A separate bill to establish a dedicated legal regime for Special Economic Zones was analyzed by the National Assembly in January 2025 and had not been confirmed enacted as of the visit date.

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Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Law No. 1/19 of June 17, 2021 amending the Investment Code of Burundi, investment sectors and incentive regime

In force

Loi n°1/19 du 17 juin 2021 portant modification de la Loi n°1/24 du 10 septembre 2008 portant Code des Investissements du Burundi

Applies to both

Burundi's Investment Code, as revised by Law No. 1/19, has the object of promoting and facilitating investment and exports in Burundi (Article 1) and applies to investments and exports, the management of investment-facilitation structures including Special Economic Zones, investments under public-service or public-goods concessions, and the coordination of other state investment-promotion structures (Article 2).

Article 3 lists the investment sectors the Code governs, including sporting, energy, port, airport and railway infrastructure; commercial complexes, industrial parks, cyber-villages and artisanal centres; and services in the health, information and communication technology (ICT), transport, and education and training sub-sectors.

Article 4(14) defines a Special Economic Zone (Zone Economique Spéciale, Z.E.S.) as a geographically delimited space carrying a distinct customs and fiscal regime that makes it more attractive to domestic and foreign investment.

During the validity of an eligibility certificate, Article 17 grants a qualifying investor exemption from transfer duties on acquiring land or a building; exemption from value-added tax and customs duties on construction materials, equipment and production inputs; and a corporate income tax rate reduced to 5% in the first year of profit, rising by five points a year to 25% in the fifth year, before reaching the standard 30% rate thereafter.

Article 41 repeals prior contrary provisions and Article 42 states the law enters into force on the day of its promulgation. Article 42 of Loi n° 1/19 provides that it enters into force on the day of its promulgation, but the date line of the available scan is illegible and no legible copy of the law has been read, so the day is not recorded.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.