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
- ORDONNANCE N° 55/151 DU 22 MAI 1956 FIXANT LE MONTANT DE LA TAXE REMUNERATOIRE A PERCEVOIR SUR LES CAFES ARABICA INDIGENES EXPORTES DU RUANDA-URUNDI Decree law · Not in force · 4 provisions A remunerative tax is set at 20 francs 30 centimes per 10 kilograms of local Arabica coffee with an export licence. Stored source record
- LAW N° 020/2023 OF 31/03/2023 ON TAX PROCEDURES 020/2023 OF 31/03/2023 · In force · 107 provisions This provision says the law governs tax procedures and identifies who can count as a representative of a non-resident with a permanent establishment in Rwanda. Stored source record
- LAW N° 25/2005 OF 04/12/2005 ON TAX PROCEDURES 25/2005 OF 04/12/2005 · Not in force · 72 provisions This article says the law covers tax procedures for personal income tax, corporate income tax, withholding taxes, VAT, and vehicle-and-boat property tax. Stored source record
- LAW Nº 014/2025 OF 27/05/2025 AMENDING LAW Nº 027/2022 OF 20/10/2022 ESTABLISHING TAXES ON INCOME 014/2025 OF 27/05/2025 · In force · 13 provisions The article heading refers to the capital gain tax rate. Stored source record
- LAW Nº 0566/2024 OF 26/06/2024 ESTABLISHING TAX ON MINERALS 0566/2024 OF 26/06/2024 · In force · 15 provisions This provision says the law establishes a tax on minerals. Stored source record
- THE BILATERAL AIR SERVICES AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE REPUBLIC OF LIBERIA, DONE AT KUALA LUMPUR, MALAYSIA, ON 21 OCTOBER 2024 Act or statute · In force · 27 provisions This article ratifies the annexed Rwanda–Liberia air services agreement and defines key terms used in it. Stored source record
- LAW Nº 015/2025 OF 27/05/2025 ESTABLISHING A TOURISM TAX ON ACCOMMODATION 015/2025 OF 27/05/2025 · In force · 9 provisions This provision says the law creates a tourism tax on accommodation. Stored source record
- LAW N°73/2008 OF 31/12/2008 MODIFYING AND COMPLEMENTING LAW Nº 16/2005 OF 18/08/2005 ON DIRECT TAXES ON INCOME 73/2008 OF 31/12/2008 · Not in force · 16 provisions This article sets out who must file an annual tax declaration, who may file to claim a refund, and when excess tax must be refunded. Stored source record
- LAW Nº 051/2023 OF 05/09/2 0 23 AMENDI NG LAW Nº 027/2022 OF 20/10/2022 E S TABL ISH I NG TAXE S ON I NCOM 051/2023 OF 05/09/2023 · In force · 6 provisions A Rwanda-resident individual with income from more than one employer or secondary employment may file an annual tax declaration to claim a refund of excess income tax paid. Stored source record
- LAW N° 051/2024 OF 07/06/2024 ESTABLISHING RWANDA NATIONAL DEFENCE AND SECURITY ORGANS SHOP 051/2024 OF 07/06/2024 · In force · 38 provisions This provision says the law creates the Rwanda National Defence and Security Organs Shop and sets out its mission, organisation, and functioning. Stored source record
- LAW N°75/2018 OF 07/09/2018 DETERMINING THE SOURCES OF REVENUE AND PROPERTY OF DECENTRALIZED ENTITIES 75/2018 OF 07/09/2018 · Not in force · 68 provisions This article says the law determines the sources of revenue and property of decentralized entities. Stored source record
- LAW N°75/2018 OF 07/09/2018 DETERMINING THE SOURCES OF REVENUE AND PROPERTY OF DECENTRALIZED ENTITIES 75/2018 OF 07/09/2018 · Not in force · 68 provisions This article says the law determines the sources of revenue and property of decentralized entities. Stored source record