VAT Calculator Rwanda (18%)

Rwanda has no reduced rate. Article 4 of Law nº 049/2023 sets only 18% and 0%, so a supply is either standard-rated, zero-rated or exempt. Zero-rated supplies (art. 7) include exports of goods and services, minerals sold on the domestic market, international transport of goods entering Rwanda and goods in transit, duty-free shops, goods and services for diplomats and international organisations, supplies for NGOs and projects funded by donors or partners, and locally assembled electric or hybrid vehicles, batteries and charging equipment.

Exempt supplies are listed in art. 8, as replaced by Law nº 009/2025 of 27 May 2025. They include health and medical services, listed medicines and sanitary pads, listed educational materials, books, newspapers and journals, licensed passenger transport by land in vehicles of 14 or more seats, by air and by boat, sale and lease of land and residential buildings, residential rent over 90 days, financial and insurance services set by ministerial order, unprocessed agricultural and livestock products (plus processed maize, rice and milk other than powdered milk), and gaming. Imported pure electric vehicles and energy supply equipment are exempt until 30 June 2028. Mobile phones, SIM cards, ICT equipment and road transport of goods no longer appear in the exempt list.