- New tax laws in Rwanda include amendments to the VAT framework and an environmental levy on plastic-packaged imports.
- An excise duty is established on specific goods, with levies on petrol and gas oil for strategic reserves.
- A tourism tax is introduced on accommodation.
- The 2025/2026 budget proposes customs changes, maintaining full duty exemptions for electric and hybrid vehicles.
- Electric vehicles valued at or below US$60,000 have a reduced tariff of 25%, while those above are fully exempt.
- Revised customs duties aim to lower business costs and improve goods access, with reduced duties on rice and exemptions for wheat.
- Sugar has a 25% duty, army forces’ shop goods are exempt, and road construction equipment has a 0% duty.
- Public transport buses with a capacity above 25 passengers pay 10%, while those carrying 50 or more are exempt.
- Support for industrial sectors includes exemptions for heavy machinery, textile and footwear industry equipment, and raw materials.
- Adjustments include reduced customs duty on cooking oil and changes in valuation for second-hand clothing.
- Imported metals for roofing sheets are exempt, while steel tubes, wheelbarrows, and certain handbags face a 35% duty.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
