Rwanda — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
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 2019
- 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.
- 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.
Rwanda Tax Sources & Citations
- EN: Rwanda Value Added Tax
- RU: НДС
- CN: 增值税
- Rwanda Rwanda Revenue Authority (www.rra.gov.rw)
- Ernst & Young global VAT tax study, Rwanda (updated 2019)
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