Rwanda: Proposed digital services tax (DST) introduced
Companies providing digital services would pay a tax of 1.5% of their gross revenues sourced in Rwanda
Rwanda’s Draft Law on Income Tax 2025 introduces a proposed digital services tax (DST).
Under the proposed regime, companies providing digital services in Rwanda with substantial national presence would pay a tax of 1.5% of their gross revenues sourced in Rwanda. The bill also provides that a subsequent order from the tax authorities will determine the scope of taxable digital services, substantial national presence, registration declaration and payment modalities, and other relevant criteria.
If enacted, the law will come into effect on the date of its publication in the Official Gazette of the Republic of Rwanda.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Chinedu Nwachukwu | chinedunwachukwu@kpmg.com