Decentralized Taxes

Decentralised Taxes

The law no 17/2002 of 10th May 2002 authorizes Kigali City and other districts to collect property tax, trading license and rental income tax. There are other duties and fees charged in accordance with the law no 28/2000 of 15/10/2001 (...) Read more >>

Rental Income

Tax on rent is charged on income generated from rented houses and located in Rwanda irrespective of the country of their benefiaries residence or home. This tax is charged on profit on rented houses and land and rennet profit of a (...) Read more >>

Business Licences

Under articles 44 to 53 of law No.17/2002 of 10/05/02 establishing the sources of revenue for districts and towns and its management, the duty for Licence to carry out trade or profession is payable each year by natural persons that (...) Read more >>

Property Tax

The following constitute the base and the rates of property tax. Because of the decentralisation policy, the collection and administering of these taxes has been vested in local authorities (Provinces and Districts). Under law No. (...) Read more >>