RW Value-added tax (VAT) Rates Rwanda — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
18% 0% Franc (RWF)

Rwanda's general VAT rate is 18%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Rwanda Revenue Authority (www.rra.gov.rw) in Kigali.

Rwanda is a member of the Common Market for Eastern and Southern Africa (COMESA) and East African Community (EAC) Member trading bloc, which may affect international VAT collection and regulations.

Rwanda's consumption tax is called the Value-added tax (VAT), which was introduced in January 2001.


Rwanda VAT rates for 2017

Standard
18%
Other
Zero-rated and exempt

Rwanda VAT number format

Businesses in Rwanda that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Rwanda Revenue Authority, and will follow a certain format. The VAT number format is 000111111.


Rwanda VAT return periods

Businesses in Rwanda that are required to collect tax from consumers must file regular tax returns with the Rwanda Revenue Authority in Kigali. Rwanda's VAT return periods are:

Monthly or quarterly


Rwanda Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Rwanda are required to start collecting and remitting tax.

Registration
RWF20 million (in 12 months)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Rwanda are not required to collect taxes from the consumer.


Rwanda VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Rwanda VAT refund program, more info can be obtained from the Rwanda Revenue Authority.


RW Value-added tax (VAT) Rates Rwanda Tax Sources & Citations

  • EN: Rwanda Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Rwanda's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Rwanda tax information on this page is incorrect or out of date.
Citations:
  1. Rwanda Rwanda Revenue Authority (www.rra.gov.rw)
  2. Ernst & Young global VAT tax study, Rwanda (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/rw-rwanda