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.
