VATupdate

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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