The purpose of this Law is to promote and facilitate investment in Rwanda.

This Order ratifies the agreement signed in Kigali, Rwanda, on 08 August 2008, relating to the establishment of the African Legal Support Facility. The Prime Minister and the Minister of Finance and Economic Planning are entrusted with the implementation of the Order.

The program recognises the giant strides the government of Rwanda has attained in poverty reduction, building strong institutions, macroeconomic development, and social cohesion. It however points out the challenges regarding financial inclusion in the country, especially among youths and women. The program subsequently sets out to address this challenge by capacity building and training, in the line of financial literacy, and provision of financial access and enhancement opportunities.

Rwanda sets ambitious investment targets in its vision 2020 and economic development and poverty reduction strategy (EDPRS) national plans. Mobilization of savings, targeted to drive the highlighted investments is the goal of the national savings mobilization strategy. It classifies voluntary savings, involuntary savings, and forced savings (increased consumer prices and reduction in real consumption). It also classifies short, medium, long term, foreign, domestic, private, public, institutional, and individual levels of savings.

The law deals with the mortgage system. It details rights to a mortgage, paying off a mortgage, obligations, conditions, and powers under a mortgage, as well as miscellaneous, tansitional and final provisions.

The law sets out to modify and complement mortgages, as contained in the 2009 law relating to property of a matrimonial home, mortgagee’s remedies in case of default of payment, mortgage sale, and other transitional provisions

This framework contains the fiscal policy objectives of the government of Rwanda for the three years under review in the economic context in which the budget will be presented. This is in line with the laws and stipulations on state finances and property and the country’s commitments as contained in the second EDPRS and vision 2020. The budget framework highlights government’s drive to bridge fiscal gap and reduce reliance on external aids by improving revenue generation and rationalizing expenditures.

The government of Rwanda has a long-term vision to propel the economy into a middle income one and significantly reduce poverty to less than 20% of its population. Prominent among other crucial visions of the government is the quest to increase the investment by private and export sector. This is to ensure the country earns more foreign earnings to improve its balance of payment position. This policy has a goal to achieve this by stimulating the public sector to fulfil its potential of creation of wealth and enabling environment for the private sector to thrive.

This framework contains the fiscal policy objectives of the government of Rwanda for the three years under review in the economic context in which the budget will be presented. This is in line with the laws and stipulations on state finances and property and the country’s commitments as contained in the second EDPRS and vision 2020. This budget framework also highlight government’s aim to bridge fiscal gap and reduce reliance on external aids by improving revenue generation, and prioritizing expenditures.

This framework contains the fiscal policy objectives of the government of Rwanda for the three years under review in the economic context in which the budget will be presented. This is in line with the laws and stipulations on state finances and property and the national strategy for transformation.

This framework contains the fiscal policy objectives of the government of Rwanda for the three years under review in the economic context in which the budget will be presented. This is in line with the laws and stipulations on state finances and property and the national strategy for transformation.

Fiscal laws and regulations highlighting Rwanda’s value added tax (VAT) on supplies of domestic and imported goods and services.

The Proclamation applies to residents of Ethiopia with respect to their worldwide income, and to non-residents with respect to their Ethiopian source income.The proclamation recognises 3 categories of taxpayers; category A taxpayer are bodies or individuals having an annual gross income of Birr 1,000,000 or more; category B taxpayer are individuals, other than bodies , having an annual gross income of Birr 500,000 or more but less than 1,000,000; while category C taxpayer are individuals other than bodies, having an annual gross income of less than Birr 500,000

This represents a series of pertinent and practical questions that might tend to arise with regards to the value added tax (VAT) laws. It represents a form of FAQs on VAT laws.

These are regulations issued pursuant to the value added tax proclamation. It addresses in detailed fashion, supply or goods and rendition of services, taxable activities, tax on imports, registration procedures, tax exemptions, and seizure of properties, among other provisions.

“Unless exempted under Article 7 of this Proclamation or directives to be issued moving forward, Turnover Tax shall be payable on goods supplied and services rendered by persons not registered for Value Added Tax. The Turnover Tax is placed at 2% on Goods sold locally and Services rendered locally; 2% on Contractors, grain mills, tractors and combine-harvesters; and 10% on others”.

A proclamation to amend the turnover tax proclamation of 2002, as deemed a matter of necessity.

***document in Amharic language.

***document in Amharic language.

This represents the council of ministers regulations on the financial administration of the federal government. It details the financial responsibilities of the ministers of finance, economic development and cooperation, heads of public bodies, and internal audit. It also addresses other administrative responsibilities, including; budget estimates preparation, submission and approval, and public investment program preparation, submission, and approval.