Rwanda VAT rate
Standard value-added tax rate.
| Current value | 18 percent |
|---|---|
| In force from | 2023-09-14 |
| Official source | Law nº 049/2023 establishing VAT, Article 4 (Official Gazette n° Special of 14/09/2023, hosted by Rwanda Revenue Authority) |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The 18% rate predates the current statute (VAT introduced 2001 at 15%, raised to 18% in the early 2000s). Law nº 009/2025 (May 2025) amended exemptions only — notably making petroleum products taxable from July 2025 — leaving the rate unchanged; an April 2026 ministerial order added VAT on cross-border B2C online supplies, also without a rate change. Rwanda typically gazettes tax amendments in May-June; watch RRA notices then.
Earlier values
| From | Value | Source |
|---|---|---|
| 2013-02-05 | 18 | Law nº 37/2012 establishing VAT (same rate; repealed by Law |
Get it programmatically
curl https://afriref.dev/v1/rw/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/rw/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/rw/vatOther Rwanda series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates