Doing business in Rwanda: plain-English answers on Rwandan business law

Broadly, yes. Article 3 of Law N° 006/2021 of 05/02/2021 on Investment Promotion and Facilitation says all business sectors are open to private investment regardless of the investor's origin, while encouraging investment in priority sectors. Openness does not remove licensing: regulated activities such as banking, insurance, telecoms, energy, mining and health still need the relevant regulator's licence.

In ordinary commercial sectors, yes. Rwandan law imposes no general cap on foreign shareholding and no mandatory local partner, and Articles 3 and 9 of the Investment Code confirm openness and equal treatment. Ownership or licensing conditions can apply in regulated sectors such as financial services, telecoms, energy and mining.

RDB's Office of the Registrar General runs registration online, and its published service standard is six hours for business registration where the application complies with the requirements.

Corporate income tax is 28% of taxable profit, cut from 30% by Law N° 051/2023. Registered investors may qualify for preferential rates of 0%, 3% or 15% under the Investment Code.

Yes. Article 12 of the Investment Code allows an investor, upon fulfilling tax obligations in Rwanda, to repatriate capital, profits, debt and interest on foreign loans, and liquidation proceeds.

Commercial disputes go to the specialised commercial courts, to arbitration under Law N° 005/2008 through the Kigali International Arbitration Centre (KIAC), or to mediation. Many investors prefer KIAC arbitration in the contract for confidentiality, speed and enforceability.

Mining and quarry operations are governed by Law N° 072/2024 of 26/06/2024 on Mining and Quarry Operations, administered by the Rwanda Mines, Petroleum and Gas Board (RMB), with a separate Law N° 056/2024 establishing a tax on minerals.

Tin, tantalum and tungsten exports are tracked bag-by-bag from the mine site under the ITSCI traceability programme, applying OECD Due Diligence Guidance and Rwanda's Regional Certification Mechanism, so buyers can document Rwandan-origin minerals as conflict-free.

Search the Rwanda Bar Association's online roll, which lists the advocates entitled to practise in Rwanda, and check that the advocate you choose is enrolled and holds a current practising authorisation. For notarial acts, use a notary on the Ministry of Justice's register; for tax work, use an adviser licensed by the Rwanda Revenue Authority or a certified public accountant registered with ICPAR. Always agree the scope and fees in writing before you instruct anyone.

Yes. A foreign national who works in Rwanda needs a residence permit with work authorisation issued by the Directorate General of Immigration and Emigration (DGIE), applied for online through the Irembo platform.

Land in Rwanda is state-owned, and private rights are held as freehold (mainly for citizens) or as an emphyteutic (long-term) lease, which is the default route for foreign investors under the Land Law.

Primary sources include the Official Gazette, the government law portal (amategeko.gov.rw), the Ministry of Justice, RDB, the Rwanda Revenue Authority and RSSB. For advice on your own situation, engage a licensed Rwandan advocate: the Rwanda Bar Association's online roll lists practising advocates.