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The Supreme Court of Rwanda upheld most of Law No. 75/2018, but held article 19 unconstitutional for unequal treatment of similarly situated landowners.
Article 16 and 17 of Law N° 75/2018 do not contravene articles 15 and 16 of the Constitution as the differentiation in tax rates is based on legitimate public policy objectives and does not amount to prohibited discrimination. Article 19 is inconsistent with article 15 of the Constitution because it imposes unequal tax treatment on similarly situated landowners based solely on the date of acquisition, lacking a legitimate ground. Article 20 does not contravene articles 34 and 35 of the Constitution as the additional tax on undeveloped land serves a legitimate public interest, with safeguards…
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