RW
ICT Sector Tax Incentives
Active
Flat rate
Rwanda · special tax regime
Flat rate
15.0%
Duration
7 years
Prior non-residency
—
required before applying
Standard top income tax
30.0%
Rwanda, without the regime
Overview
- Regime
- ICT Sector Tax Incentives
- Country
- Rwanda
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2015
- Expires on
- —
Details
- Summary
- Preferential 15% CIT rate for registered ICT investors, with potential seven-year CIT holidays for large strategic investments.
- Eligibility
- Registered investors in priority sectors including ICT, approved by the Rwanda Development Board
- Benefits
- 15% CIT (vs 28% standard). Up to seven-year CIT holiday for qualifying investments of at least USD 50 million in specified sectors including ICT manufacturing, assembly and services.
- Requirements
- Registered investor status and compliance with investment-code conditions.
- Limitations
- Applies only to qualifying activities and approved projects.
- Income types covered
- Corporate income from qualifying ICT and other priority-sector activities
- Duration details
- Ongoing 15% rate; up to seven years for qualifying tax holiday
Other regimes in Rwanda
| Name | Type | Rate |
|---|---|---|
| KIFC foreign-source PIT exemption | Exemption | — |
View source PwC Rwanda 2026