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
- LOI NO 04/1983 DU 28 FEVRIER 1983 MODIFIANT L’ORDONNANCE-LOI DU 23 OCTOBRE 1964 DETERMINANT LE REGIME DES IMMUNITES DIPLOMATIQUES EN MATIERE FISCALE ET DOUANIERE ET LES REGIMES ASSIMILES Ordinance · Not in force · 2 provisions This article repeals Articles 39 and 40 of the cited 1964 ordinance-law, as confirmed by the 1966 law. Stored source record
- GENERAL AGREEMENT ON TRADE IN SERVICES Act or statute · In force · 22 provisions The Agreement applies to Members’ measures affecting trade in services, and each Member must take reasonable measures to help ensure observance by regional, local, and delegated non-governmental bodies in its territory. Stored source record
- LAW Nº 011/2025 OF 27/05/2025 ESTABLISHING THE EXCISE DUTY 011/2025 OF 27/05/2025 · In force · 20 provisions This provision says the law establishes excise duty on imported products, some products made in Rwanda, and some services supplied in Rwanda. Stored source record
- LAW Nº 016/2018 OF 13/04/2018 ESTABLISHING TAXES ON INCOME 016/2018 OF 13/04/2018 · Not in force · 71 provisions This provision says the law establishes taxes on income. Stored source record
- LAW Nº 16/2005 OF 18/08/2005 2005 ON DIRECT TAXES ON INCOME 16/2005 OF 18/08/2005 · Not in force · 58 provisions This provision says the law covers direct taxes on income and sets out personal income tax, corporate income tax, and withholding taxes. Stored source record
- LAW Nº 012/2025 OF 27/05/2025 ESTABLISHING A LEVY ON PETROL AND GAS OIL FOR THE ESTABLISHMENT OF STRATEGIC PETROLEUM PRODUCTS RESERVES 012/2025 OF 27/05/2025 · In force · 7 provisions This provision says the law establishes a levy on petrol and gas oil to fund strategic petroleum reserves. Stored source record
- MINISTERIAL ORDER N°006/Minifom OF 14/09/2010 DETERMINING TAXES APPLICABLE TO MINES AND QUARRIES 006/MINIFOM OF 14/09/2010 · Not in force · 11 provisions This Order sets taxes for listed mining activities and also sets rental charges for prospecting, exploration, mining, and quarry work sites. Stored source record
- ORDONNANCE N 2 T. P. DU 4 JANVIER 1938 RELATIVE À LA PERCEPTION DE LA TAXE D’ATTERRISSAGE SUR LES PLAINES D’AVIATION ET À LA TAXE D’ABRI DANS LES HANGARS APPARTENANT AU GOUVERNEMENT DU TERRITOIRE DU RUANDA-URUNDI. Decree law · Not in force · 9 provisions Landing an aircraft on government land, or storing it in government hangars, gives rise to charges set by Article 2; no charge is due for landings on non-maintained fields on abandoned lines. Stored source record
- BILATERAL AIR SERVICES AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE KINGDOM OF ESWATINI, DONE AT RIYADH, SAUDI ARABIA, ON 04 DECEMBER 2023 Act or statute · In force · 34 provisions This article ratifies the Rwanda–Eswatini air services agreement and makes it fully effective, and it defines key terms used in the agreement. Stored source record
- ORDONNANCE N° 55/150 DU 22 MAI 1956 FIXANT LE MONTANT DE LA TAXE D’EGALISATION A PERCEVOIR SUR LES CAFES ARABICA INDIGENES EXPORTES DU RUANDA-URUNDI Decree law · Not in force · 4 provisions Article 3 repeals ordinance n° 55/149 of 28 April 1955. Stored source record
- ORDONNANCE N° 54_162 DU 9 DECEMBRE 1949, RELATIVE A LA PERCEPTION DUNE TAXE POUR LES VACCINATIONS ANTICHARBONNEUSES AUX POSTES DE QUARANTAINE. 54_162 · Not in force · 5 provisions Imported cattle entering Ruanda-Urundi via routes with quarantine posts must be vaccinated preventively against anthrax. Stored source record
- LAW Nº55/2013 OF 02/08/2013 ON MINERALS TAX 55/2013 OF 02/08/2013 · Not in force · 15 provisions This provision says the law establishes a tax on minerals. Stored source record