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Rwanda Tax Policy Reforms Include VAT on Previously Exempt Mobile Phones and ICT Equipment

14 February 2025

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Proposed Changes

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Rwanda

The Rwandan Cabinet reportedly approved a package of tax policy reforms on 10 February 2025. Some of the main measures include the following: VAT will be reintroduced on mobile phones, which have been exempted since 2010; VAT will be reintroduced on ICT equipment, which has been exempted since 2012, with certain ICT equipment to be specified as exempt; The tax on gross gambling revenue (GGR) will be increased from 13% to 40%, along with an increase in the withholding tax on winnings from 15% to 25%; A 3% levy will be introduced on accommodation services. Additional details on the implementation...