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Tax Treaty between Rwanda and the UAE in Force

18 August 2023

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Treaty Development

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Rwanda-United Arab Emirates

According to an update from the UAE Ministry of Finance, the income tax treaty with Rwanda entered into force on 4 December 2019. The treaty, signed 1 November 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Rwandan personal income tax, corporate income tax, withholding taxes, and tax on rent of immovable property and covers UAE income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) includes the provisions that, notwithstanding any other provision of the treaty, nothing shall affect the right of either one of the Contracting States, or...