VAT rates in Rwanda

Quick overview

Standard Rate	Reduced Rate	Other Rates
18%	N/A	Zero-rated (0%) and exempt

The local name for VAT in Rwanda is Value-added tax (VAT).

There is basically 1 VAT rate in Rwanda:

• Standard VAT rate is 18%

Recent developments

For more information about (recent) rate change developments in Rwanda, please click HERE.

Standard rate: 18%

This rate applies for all transactions that take place in Rwanda, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Examples of goods and services taxable at 0% with VAT deduction 

• Exports of goods
• Exports of taxable services
• Goods and services supplied to diplomatic and consular missions
• Services rendered to a tourist for which value added tax has been paid

Examples of exempt supplies of goods and services without the right to deduct VAT

• Unprocessed agricultural products, Agricultural, animal husbandry and horticultural services
• Financial services
• Educational services
• Medical services
• Transportation of passengers

 

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on September 30, 2021.

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