🇷🇼 Tax Overview — Rwanda

Private Company Limited by Shares (Ltd)

The standard corporate income tax rate is 30%. Registered investors in priority sectors (ICT, energy, manufacturing, tourism, financial services, construction, mining, agriculture) can receive tax incentives through the Rwanda Development Board, including preferential rates and tax holidays of up to 7 years. Companies in the Kigali International Financial Centre (KIFC) may qualify for reduced rates. VAT is 18% on most goods and services. Withholding tax on dividends is 15% (non-resident), 5% (resident); on interest and royalties 15% (non-resident). Capital gains on shares are taxed at 5%. Rwanda has been expanding its treaty network and is a signatory to the African Tax Administration Forum (ATAF) model agreement.