A guide to taxation in Rwanda

Tax compliance is increasingly occupying a central position in business management. Today, tax presents one of the key risks to business. We have observed an increasing dedication of management time to tax compliance (or worse, the impact of non- compliance).

Tax authorities around the world have become increasingly assertive as they seek to enhance compliance and increase revenue collection. Rwanda has not been left behind and has enacted tax laws to facilitate the collection of taxes and enhance compliance with tax laws.

It is in this context that PwC Rwanda Ltd (PwC Rwanda) has prepared this guide to assist you in understanding the basics of the operation of Rwanda tax legislation. The guide will serve as a useful quick reference tool for people who have a responsibility for tax such as tax accountants and managers, chief accountants, finance managers and company directors. Inbound investors will also find this guide useful.