🇷🇼 ICT SECTOR TAX INCENTIVES
Rwanda — Special Tax Regime
Status
Active
Effective From
Jan 1, 2015
📋 DETAILS
Summary
Preferential 15% CIT rate for registered ICT companies, with potential 7-year tax holidays for large investments.
Eligibility
ICT companies registered with the Rwanda Development Board
Benefits
15% CIT rate (vs 28% standard). Up to 7-year tax holiday for investments over USD 50M. Import duty exemptions on ICT equipment.
Requirements
Must be registered investor in ICT sector.
Limitations
Only applies to qualifying ICT activities.
Income Types Covered
Corporate income from ICT activities
Duration Details
Ongoing for 15% rate; up to 7 years for tax holiday
💰 FINANCIAL
Flat Rate
15.0%
Duration
7 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
30.0%
Corporate Tax
28.0%
VAT
18.0%
Capital Gains
10.0%
Treaty Count
10
📚 SOURCE
Rwanda Development Board
View source →
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