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
- LAW Nº 027/2022 OF 20/10/2022 ESTABLISHING TAXES ON INCOME 027/2022 OF 20/10/2022 · In force · 74 provisions This article says the law establishes taxes on income and states that certain tax paid is deductible when calculating corporate income tax due. Stored source record
- LAW Nº 29/2012 OF 27/07/2012 ESTABLISHING TAX ON GAMING ACTIVITIES 29/2012 OF 27/07/2012 · In force · 9 provisions This provision says the law establishes a special tax on gaming activities. Stored source record
- AGREEMENT SIGNED IN LONDON, UNITED KINGDOM ON 26 JUNE 2015, BETWEEN THE REPUBLIC OF RWANDA AND JERSEY, FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Act or statute · In force · 29 provisions The Agreement applies to residents of one or both Contracting Parties. Stored source record
- LAW Nº 049/2023 OF 05/09/2023 ESTABLISHING VALUE ADDED TAX 049/2023 OF 05/09/2023 · In force · 39 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
- LAW Nº 24/2010 OF 28/05/2010 MODIFYING AND COMPLEMENTING LAW N° 16/2005 OF 18/08/2005 ON DIRECT TAXES ON INCOME 24/2010 OF 28/05/2010 · Not in force · 21 provisions This article is titled as an income tax exemption provision. Stored source record
- CONVENTION ON SPECIAL MISSIONS Act or statute · In force · 55 provisions This article defines key terms used in the Convention. Stored source record
- Ordonnance N0 41_22 du 27 janvier 1951 sur la taxe de verification 41_22 · Not in force · 6 provisions This article cites earlier laws and orders about export of plant products and quality requirements for exported bananas. Stored source record
- LAW Nº 24/2006 OF 16/05/2006 MODIFYING AND COMPLEMENTING THE LAW Nº 06/2001 OF 20/01/2001 ON THE CODE OF VALUE ADDED TAX 24/2006 OF 16/05/2006 · Not in force · 40 provisions This article exempts listed imported goods and services from VAT, mainly for persons with an investment certificate, with some exemptions also available to all investors. Stored source record
- MINISTERIAL ORDER No 002/23/10/TC OF 24/11/2023 DETERMINING THE STANDARD RATES AND OTHER CRITERIA APPLIED TO SET THE TAX RATE PER SQUARE METER OF THE SURFACE OF LAND 002/23/10/TC OF 24/11/2023 · In force · 6 provisions This article defines key place-based planning terms such as CBD, sub-urban centre, peri-urban area, neighbourhood centre, trading centre, and open space. Stored source record
- COMMISSIONER GENERAL RULES N° 005/2009 OF 15/05/2009 MODIFYING AND COMPLETING COMMISSIONER GENERAL RULES N° 002/2007 OF 15/06/2007 IMPLEMENTING THE LAW N° 25/2005 OF 04/12/2005 ON TAX PROCEDURES 005/2009 OF 15/05/2009 · Not in force · 9 provisions This article is titled as setting conditions and modalities for representing others in tax matters. Stored source record
- EAST AFRICAN COMMUNITY AGREEMENT BETWEEN THE GOVERNMENTS OF THE REPUBLICS OF KENYA, UGANDA, BURUNDI, RWANDA AND THE UNITED REPUBLIC OF TANZANIA 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 Residents of a Contracting State may ask the competent authority to resolve tax disputes under this Agreement, and the case must be filed within two years of the first notice of the disputed action. Stored source record
- AGREEMENT SIGNED AT DUBAI, IN UNITED ARAB EMIRATES ON 01 NOVEMBER 2017, BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE UNITED ARAB EMIRATES, FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Act or statute · In force · 3 provisions This article ratifies the annexed agreement and says it becomes fully effective. Stored source record