• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 6/14/2013

Rwanda - Tax measures in 2013 budget proposals 

June 14: The Rwanda government has released its 2013 budget proposals, including various tax measures. 

Among the proposed tax measures are the following provisions:

  • Introduction of a royalty tax regime for minerals, with rates of 4% of the value of extracted minerals on basic metals and 6% on precious metals and precious stones
  • An increase to 25% in the rate of the customs import duties on certain telecommunication equipment and construction material (up from 0% and up from a range between 0%-10%, respectively)
  • A value added tax (VAT) exemption for construction material not locally available
  • A reduction in tariff rates for grains, wheat products, road tractors for semi-trailers, buses, and other motor vehicles
  • Introduction of various electronic tax and customs procedure applications, including e-filing, e-payment, electronic cargo tracking equipment, mobile technology in payment and filing of taxes, and electronic billing machines (under the new VAT law)

Read a June 2013 report [PDF 480 KB] prepared by the KPMG member firm in Rwanda: Rwanda 2013 Budget Brief

The KPMG report also provides an update on the status of the income tax treaty between Rwanda and Mauritius.

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