Kigali · RwandaWONE Global Partner · Rwanda
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Rwanda × Tax & International Structuring
Tax & International Structuring in Rwanda
Tax and structuring for businesses, investments and deals that cross borders. In Rwanda, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this workNamed WONE Global lead
Kigali · Rwanda- What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
- 2ML Corporate Services runs its conflict checks.
- 3We confirm Lilianne Gasango as your named lead.
- 4You agree scope and fees directly with the firm before work begins.
Rwanda at a glanceAfrica
Kigali · Tuesday 3 November
20:53
Local time
- Currency
- RWF
- Working week
- Monday – Friday
- Dialling code
- +250
- Region
- Africa
What the rules say in Rwanda
Tax & International Structuring, the essentials
From the Rwanda market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research54% of statements checked against a source6 checked against an official source22 checked against a secondary sourceChecked 2026-10-199 held back until checked against an official source10 topics include AI-written statements, not source-checkedNot yet professionally reviewed
Investors meeting criteria set in the investment promotion law may obtain an investment certificate from the Rwanda Development Board, which gives access to incentives.
Law on investment promotion and facilitation, 2021.AI-written, not source-checkedThe standard corporate income tax rate in Rwanda is 28%.
Small businesses with turnover between RWF 12 million and RWF 20 million pay a lump-sum tax of 3% of turnover, and micro-enterprises pay fixed amounts. Newly listed companies may pay 25% or 20% for five years depending on the share of capital sold to the public.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate in Rwanda is 18%.
Zero-rated supplies, such as exports, are taxed at 0%, and some supplies are exempt. Registration is required where taxable turnover reaches RWF 20 million in a year or RWF 5 million in a calendar quarter.PwC Worldwide Tax Summaries · checked 2026-10-19Withholding tax of 15% applies to dividends, interest, royalties and service fees (including management and technical service fees, except transport), subject to reduction under Rwanda's double tax treaties.
Exceptions include dividends paid between resident companies and interest on deposits held for at least one year. PwC lists treaties with Angola, Barbados, Belgium, China, Congo (Brazzaville), DR Congo, Jersey, Korea, Luxembourg, Mauritius, Morocco, Qatar, Singapore, South Africa, Turkey and the UAE.PwC Worldwide Tax Summaries · checked 2026-10-19Registered investors in Rwanda can access preferential corporate income tax rates, including 0% for international companies with regional offices in Rwanda, 3% for pure holding companies and 15% for registered investors in listed activities such as export.
Conditions apply; tax holidays are also available in some sectors subject to minimum investment.PwC Worldwide Tax Summaries · checked 2026-10-19The Special Economic Zones Authority of Rwanda (SEZAR), headquartered at the Rwanda Development Board, regulates the Kigali Special Economic Zone.
The source also says that holding an Export Processing Zone licence exempts a company from VAT, import duties and corporate tax; conditions were not confirmed.US Department of State · checked 2026-10-19
Read the full guide: Tax, accounting and reporting · Licensing, incentives and sector rules
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
WONE Global Partners in Rwanda
Other WONE Global Partners here
The other named professionals responsible for WONE Global work in Rwanda.
Kigali · RwandaWONE Global Partner · Rwanda
Lydie N. Murorunkwere
Lydie is the Founder and Managing Director of ML Corporate Services Ltd and the first Chairperson of the Rwanda Trust Companies Association (RTCA).
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Rwanda.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Rwanda
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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