Tax
Corporate tax at 28% with a modernised administration
Income tax is governed by the 2022 law, with the corporate rate reduced to 28% from 30%, and VAT is 18%. Filing and payment are almost entirely electronic, and the tax procedure law provides for objection to the Commissioner General followed by appeal.
Key rules
- Jurisdiction — The Rwanda Revenue Authority assesses; objection to the Commissioner General precedes appeal to the courts.
- Deadline — Corporate return: 31 March following the tax period
- Deadline — Monthly VAT return: by the 15th of the following month
- Deadline — Objection: 30 days from the assessment notice
Governing law
- Law n° 027/2022 establishing taxes on income
- Law n° 049/2023 establishing value added tax
- Law n° 026/2019 on tax procedures
In practice
Rwanda's tax administration is unusually digitised for the region — electronic billing machines are mandatory for VAT-registered traders and returns are filed online — and the 2022 rate reduction was part of a deliberate competitiveness strategy within the EAC, where 30% is the regional norm.