Esheria Regulatory Atlas
Tax law in Rwanda
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Rwanda collection links existing source-backed legal records for that research intent. Every result links to its stored legal text and available official source evidence.
- Jurisdiction
- Rwanda
- Matching statutes
- 1,611
- Topic
- Tax law
Primary law
Source-backed legislation
1,611 statutes
- AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE REPUBLIC OF KOREA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE Act or statute · In force · 32 provisions This Article says the Agreement applies to people who live in one or both of the Contracting States. Stored source record
- COMMISSIONER GENERAL DIRECTIVES Nº 003/2020 OF 05/08/2020 DETERMINING MODALITIES AND CONDITIONS FOR REGISTERING A TAXPAYER AS LARGE TAXPAYER 003/2020 OF 05/08/2020 · In force · 5 provisions These rules set out the terms and conditions for registering a taxpayer as a Large Taxpayer. A taxpayer is treated as a large taxpayer if it meets any one of the listed financial or sector conditions. The Tax Administration must notify the taxpayer in writing that the taxpayer is registered as a large taxpayer. This article repeals any earlier provisions that conflict with these Rules. These rules start to apply on the day they are published in the Official Gazette of Rwanda. Stored source record
- THE CONVENTION BETWEEN THE GOVERNMENT OF THE FRENCH REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN PARIS, FRANCE ON 22 JUNE 2023 Act or statute · In force · 33 provisions This provision ratifies the Rwanda–France tax convention and makes it fully effective; it also says who the convention applies to and how certain partnership income is treated. Stored source record
- AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE REPUBLIC OF BENIN FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN COTONOU, BENIN ON 15 APRIL 2023 Act or statute · In force · 3 provisions This article approves the annexed Rwanda–Benin tax treaty for ratification. Stored source record
- THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE Act or statute · In force · 28 provisions This Agreement applies to residents of one or both Contracting States and gives special tax treatment to certain income through fiscally transparent entities. Stored source record
- AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE CZECH REPUBLIC FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FOR THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN KIGALI, RWANDA ON 02 MAY 2023 Act or statute · In force · 5 provisions This article ratifies the annexed Rwanda–Czech Republic tax agreement and makes it fully effective. Stored source record
- THE AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE CZECH REPUBLIC FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FOR THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN KIGALI, RWANDA ON 02 MAY 2023 Act or statute · In force · 30 provisions This article ratifies the Rwanda–Czech Republic tax agreement and says it becomes fully effective. It also says the agreement applies to residents of one or both contracting states. Stored source record
- AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE REPUBLIC OF ANGOLA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN KIGALI, RWANDA, ON 15 APRIL 2022 Act or statute · In force · 31 provisions The agreement between Rwanda and Angola on double taxation is ratified and applies to residents of one or both Contracting States. Stored source record
- AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE REPUBLIC OF KOREA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN BUSAN, SOUTH KOREA, ON 13 SEPTEMBER 2023 Act or statute · In force · 4 provisions This article ratifies the Rwanda–Korea agreement on eliminating double taxation on income and on preventing tax evasion and avoidance, and says it is fully effective. Stored source record
- AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN LUXEMBOURG, LUXEMBOURG, ON 29 SEPTEMBER 2021 Act or statute · In force · 3 provisions This article ratifies the Rwanda–Luxembourg tax agreement and says it becomes fully effective. Stored source record
- MINISTERIAL ORDER N° 008/19/10/TC OF 16/07/2019 DETERMINING TAX PROCEDURES APPLICABLE TO COLLECTION OF TAXES AND FEES FOR DECENTRALISED ENTITIES 008/19/10/TC OF 16/07/2019 · In force · 61 provisions This Order sets tax procedures for collecting taxes and fees for decentralised entities. Stored source record
- MINISTERIAL ORDER Nº003/19/10/TC OF 29/04/2019 DETERMINING A TAXPAYER’S PERMANENT RESIDENCE AND THE LOCATION OF EFFECTIVE PLACE OF MANAGEMENT 003/19/10/TC OF 29/04/2019 · In force · 4 provisions The text sets a residence rule for individual taxpayers and several tax accounting rules, including when annual financial statements must be certified, when simplified records must be kept, and what a taxpayer must submit to seek loss carryforward beyond five tax periods. Stored source record