Rwanda VAT / Sales Tax

Detailed vat / sales tax rates and rules for Rwanda in 2026.

VAT / Sales TaxRWF

VAT is levied at 18% on taxable goods and services. Basic food, healthcare, education, and financial services are exempt. Exports are zero-rated. Registration is mandatory for businesses with annual turnover above RWF 20 million.

Standard Rate

18%

Registration Threshold

RWF 20,000,000 annual turnover

Reduced Rates

0% — Exports, agricultural inputs, medical supplies, educational materials

How Rwanda VAT / Sales Tax compares

Rwanda’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.