Rwanda’s June 2025 tax reforms introduced major changes that affect pricing, compliance, and profitability — from higher capital gains tax and new environmental and fuel levies, to key VAT shifts, a new digital services tax, and a sweeping overhaul of gaming taxation. This guide distills what changed, who is affected, and what you need to do next.
Download to stay compliant and plan ahead
The 2024 HLB Rwanda Tax Guide provides an overview of Rwanda’s tax regulations, covering income tax, VAT, decentralized taxes, and transfer pricing rules. Key updates include a 28% Corporate Income Tax rate, increased personal income tax exemptions, VAT at 18% with specific zero-rated and exempt goods and services, and detailed compliance requirements for trading licenses, property tax, and rental income tax. It also emphasizes record-keeping and penalties for non-compliance, offering guidance for businesses and individuals navigating Rwanda’s tax landscape.
Tax GuideGENERAL PROVISIONS OF THE LAW Income liable to tax Generally, all income derived in Rwanda is taxable in Rwanda both for resident and non- residents.A resident taxpayer is liable to personal income tax from all domestic and foreign sources.A non-resident taxpayer is only liable to personal income tax which has a source in Rwanda.Resident entities are liable to corporate … Read More
