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 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
View source Rwanda Development Board