In Rwanda, business registration at the Rwanda Development Board (RDB) automatically leads to obligations relating to tax declaration and payments for both centralized and decentralized taxes. The Rwandan tax system is well organized but is sometimes hard to navigate for (Dutch) investors. The main purpose of this report is therefore to shed light, in a clear and concise manner, on Rwandan tax policies, procedures, and yearly requirements, as well as different types of taxes, and related topics such as declarations and payments, interests, penalties, and fines.
TRAIDE Rwanda published a similar report in 2019, which has been updated in July 2022. Please note that certain numbers and information might become outdated at one point. We, therefore, encourage all foreign investors to consult with the Rwanda Revenue Authority (RRA), their tax advisor or accountant on new trends and changes in the Rwandan tax system, and implications for their business. For any comments or questions on this report, please get in touch via: firstname.lastname@example.org.