Doing business in Rwanda, explained in plain English

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 registers companies online, free of charge, with a published service standard of six hours for a complying application. The company code on the certificate also serves as the tax identification number and RSSB number.

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 claims up to RWF 5,000,000 go to the Primary Courts. All other commercial, financial and tax cases go to the Commercial Court in Kigali, with appeal to the Commercial High Court (Law N° 30/2018). Parties may instead agree arbitration under Law N° 005/2008, often at the Kigali International Arbitration Centre (KIAC), or settle through court mediation.

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 (3T) are tagged bag by bag at the mine under the iTSCi traceability scheme, which the Rwanda Mines, Petroleum and Gas Board (RMB) runs in Rwanda, and exports need an RMB Mineral Export Certificate or an ICGLR certificate. An RMB certificate is not a sanctions clearance, so buyers will also screen you against EU and US sanctions lists.

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.

Not usually as freehold. Under Law N° 27/2021 governing land, land is the common heritage of all Rwandans and only the State grants rights over it. A foreigner may hold an emphyteutic lease or a land concession, allocated only for investment, and freehold only by Presidential Order for exceptional reasons of strategic national interest.

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.