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 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
- LAW N°37/2015 OF 30/06/2015 MODIFYING AND COMPLEMENTING LAW N°26/2006 OF 27/05/2006 DETERMINING AND ESTABLISHING CONSUMPTION TAX ON SOME IMPORTED AND LOCALLY MANUFACTURED PRODUCTS AS MODIFIED AND COMPLEMENTED TO DATE 37/2015 OF 30/06/2015 · Not in force · 6 provisions This article is titled “Products and corresponding rates” and appears to concern products and tax rates. Stored source record
- LAW N° 075/2021 OF 06/12/2021 RELATING TO INSOLVENCY 075/2021 OF 06/12/2021 · In force · 276 provisions This article says the law sets out procedures for handling insolvency issues involving a company, a partnership, or an individual, unless other laws provide otherwise. Stored source record
- LAW N° 025 /2019 OF 13/09/2019 ESTABLISHING THE EXCISE DUTY 025 /2019 OF 13/09/2019 · Not in force · 21 provisions This provision says the law sets up an excise duty on some imported products and some products made in Rwanda. Stored source record
- DECRET LOI NO 40/79 DU 14/12/1979 PORTANT MODIFICATION DE LA LOI DU 27/4/79 MODIFIANT LA LOI DU 30/01/1967 PORTANT CODE MINIER Decree law · Not in force · 3 provisions The permissionnaire may dispose of the product of their research, but must pay a tax based on the product’s carreau-mine value. Stored source record
- LAW N° 37/2008 OF 11/08/2008 ON MINING AND QUARRY EXPLOITATION 37/2008 OF 11/08/2008 · Not in force · 119 provisions This article says the law’s purpose is to regulate mining and quarry exploitation in Rwanda. Stored source record
- DÉCRET-LOI N° 40/79 DU 14 DÉCEMBRE 1979 PORTANT MODIFICATION DE LA LOI DU 27 AVRIL 1971 MODIFIANT LA LOI DU 30 JANVIER 1967 PORTANT CODE MINIER. Decree law · Not in force · 3 provisions The permission holder may dispose of the product of their research after paying a tax based on the product’s carreau-mine value. Stored source record
- ITEGEKO N° 22/2002 RYO KU WA 09/07/2002 RISHYIRAHO SITATI RUSANGE IGENGA ABAKOZI BA LETA N’INZEGO Z’IMIRIMO YA LETA. Act or statute · Not in force · 134 provisions This article defines key terms about public administration, jobs, posts, grades, staffing charts, and salary bases. Stored source record
- PROTOCOL ON PRIVILEGES AND IMMUNITIES OF THE EAST AFRICAN COMMUNITY Act or statute · In force · 13 provisions This article defines key terms used in the Protocol, including authorities, the Community, the Council, Partner States, dependents, and Community property. Stored source record
- LAW N°25/2016 OF 21/06/2016 MODIFYING AND COMPLEMENTING LAW N°35/2015 OF 30/06/2015 ESTABLISHING THE LEVY ON PETROL AND GAS OIL FOR ROAD MAINTENANCE 25/2016 OF 21/06/2016 · In force · 4 provisions This article states the rate and base of the levy on petrol and gasoil. Stored source record
- THE CAPITAL MARKET CORPORATE GOVERNANCE CODE N° 09, 2012 09, 2012 · In force · 32 provisions This article cites Rwanda’s capital markets law and collective investment schemes law. Stored source record
- LAW Nº 013/2025 OF 27/05/2025 ESTABLISHING A LEVY ON PETROL, GAS OIL AND MOTOR VEHICLES FOR ROAD MAINTENANCE 013/2025 OF 27/05/2025 · In force · 8 provisions This provision says the Law’s purpose is to establish a levy on petrol, gas oil, and motor vehicles to fund road maintenance. Stored source record