Tax, VAT, customs and trade alerts

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  • Publication
  • June 11, 2026

We provide a wealth of publications by PwC Rwanda providing informed commentary on current developments in the tax arena, both locally and internationally.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

In this issue:

Regulatory Alert - Rwanda's new virtual law

Rwanda has taken a major step in the evolution of its digital economy with the introduction of the Virtual Assets Law (Law Nº 023/2026) a comprehensive regulatory framework governing virtual assets, cryptocurrencies, digital tokens, and blockchain-based financial services.

This landmark legislation positions Rwanda among the leading African jurisdictions embracing crypto regulation, fintech innovation, and digital asset governance, while ensuring consumer protection, financial stability, and market integrity.

For businesses, investors, and technology innovators, the new law provides long-awaited regulatory clarity around virtual asset service providers (VASPs), licensing requirements, compliance obligations, and permitted use cases within Rwanda’s financial ecosystem.

At the same time, it unlocks significant opportunities across:

  • Tokenisation of real-world assets (e.g. real estate, investment products)
  • Stablecoin development and digital payments innovation
  • Blockchain-based financial services and fintech solutions
  • Participation in a regulatory sandbox for emerging technologies

As Rwanda strengthens its position as a regional fintech and innovation hub, understanding the implications of this virtual assets law is critical for organisations looking to operate, invest, or expand within the market.

In this article, we break down the key provisions of Rwanda’s virtual assets law, its impact on businesses and investors, and the strategic opportunities arising from this new regulatory landscape.

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Paul Frobisher Mugambwa

Paul Frobisher Mugambwa

Partner, PwC Rwanda

Tel: +250 (0) 252 588203

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