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 GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION 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 · 29 provisions This article ratifies the tax agreement and says it applies to residents of one or both Contracting Parties. Stored source record
- 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 · 4 provisions This article ratifies the attached Rwanda–France tax convention and makes it fully effective. Stored source record
- LAW N° 026/2019 OF 18/09/2019 ON TAX PROCEDURES 026/2019 OF 18/09/2019 · Not in force · 100 provisions This provision states that the law governs tax procedures. Stored source record
- AGREEMENT BETWEEN BARBADOS AND THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Act or statute · In force · 31 provisions This provision ratifies the Rwanda–Barbados agreement on avoiding double taxation and preventing fiscal evasion, and says it applies to residents of one or both contracting states. Stored source record
- AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Act or statute · In force · 31 provisions This article ratifies the Agreement and says it becomes fully effective. It also states that 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 HASHEMITE KINGDOM OF JORDAN FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN KIGALI, RWANDA ON 07 JANUARY 2024 Act or statute · In force · 4 provisions This article ratifies the Rwanda–Jordan tax agreement and says it becomes fully effective. Stored source record
- AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA AND THE GOVERNMENT OF THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Act or statute · In force · 30 provisions This article ratifies the agreement and says it applies to residents of one or both contracting states. Stored source record
- COMMISSIONER GENERAL RULES Nº 005/2020 OF 05/08/2020 DETERMINE THE CONDITIONS AND FUNCTIONING OF QUALIFIED PROFESSIONALS WHO REPRESENT TAXPAYERS 005/2020 OF 05/08/2020 · In force · 9 provisions These rules set the conditions and functioning for qualified professionals who represent taxpayers. Stored source record
- LAW N°37/2012 OF 09/11/2012 ESTABLISHING THE VALUE ADDED TAX 37/2012 OF 09/11/2012 · Not in force · 35 provisions This provision says the law establishes value added tax on goods and services supplied in Rwanda and on imported goods and services. Stored source record
- 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, SIGNED IN KIGALI, RWANDA, ON 07 DECEMBER 2021 Act or statute · In force · 3 provisions This article ratifies the Rwanda–China agreement on eliminating double taxation and preventing tax evasion and avoidance, and says it is fully effective. Stored source record
- MINISTERIAL ORDER Nº 001/24/03/TC OF 08/03/2024 DETERMINING MODALITIES AND CONDITIONS FOR TAXPAYERS TO BENEFIT FROM VOLUNTARY DISCLOSURE INCENTIVES 001/24/03/TC OF 08/03/2024 · In force · 10 provisions This Order applies to certain taxpayers who voluntarily disclose and pay tax in the listed situations. Stored source record
- DIRECTIVES OF THE COMMISSIONER GENERAL Nº 001/ RRA 25 OF 03/10/2025 DETERMINING REQUIREMENTS AND FUNCTIONING OF QUALIFIED PROFESSIONALS WHO REPRESENT TAXPAYERS 001/ RRA 25 OF 03/10/2025 · In force · 15 provisions These Directives set requirements for qualified professionals who represent and advise taxpayers. Stored source record