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Rwanda Enacts Laws for Revised VAT Exemptions, Increased Capital Gains Tax Rate, New Digital Services Tax, and Other Measures

|Approved Changes|Rwanda
Rwanda

Rwanda has enacted several tax laws that were published in the Official Gazette on 29 May 2025. The main measures of the laws include:

  • A revised scope of goods and services exempt from VAT, including:
    • water supply and environmental conservation services when used for non-profit making purposes, with the specific exception of sewage pump-out services;
    • health-related goods and services, including:
      • health and medical services;
      • equipment intended for persons with disabilities;
      • goods and pharmac…

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