DESCRIPTION CIF Kigali Insurance Other charges Freight Weight Vehicles Category A B C D F G H Motor vehicles with engine capacity less or equal to 1500 cc Motor vehicles with engine capacity above…
A “long term contract” means a contract for work, manufacture, installation of construction, the performance of related services, which is not completed in the tax period in which work under the…
Qualified pension fund means any fund which fulfills the following:
a. one which was established according to Rwanda laws; b. one which is operated for the principal purpose of providing pension…
The “casual laborer” means an employee or worker who performs unskilled labour activities, who does not use machinery or equipment requiring special skills, and who is engaged by an employer for an…
A person is not considered as a permanent establishment if he or she only carries out activities through a broker, general commission agent or any other private agent in accordance with procedures of…
The term “permanent establishment” means a fixed place of business through which the business of a person is wholly or partially carried on. In particular one of the following is considered as a…
An individual is considered as resident in Rwanda if he or she fulfills one of the following:
1° has a permanent residence in Rwanda; 2° has a habitual abode in Rwanda; 3° is a Rwandan…
The Government of Rwanda and the following entities are exempted from corporate income tax:
1° the City of Kigali, Districts, Towns and Municipalities; 2° the National Bank of Rwanda; 3°…
