Investment promotion law
The 2015 Investment promotion law comes with new incentives that are critical towards driving the growth of key priority sectors: exports, energy, ICT, transport and logistics, health, manufacturing, financial services,tourism and affordable housing.
Applications for investment certificates are submitted online.
||NON FISCAL INCENTIVES
|0% Corporate income tax for companies planning to relocate headquarters to Rwanda
||Quick online registration for company incorporation and investment certificate
|15% preferential corporate income tax for strategic sectors,including energy, transport, affordable housing, ICT and financial services
||Assistance with tax related services and exemptions
|Accelerated depreciation of 50% for key priority sectors,including tourism, construction, manufacturing and agro processing
||Assistance to access utilities (water & electricity)
|Exemption of capital gains tax
||Assistance with obtaining visas and work permits at the One stop center
|Seven year corporate income tax holiday for large projects in strategic sectors, including energy, exports, tourism, health, manufacturing and ICT||Notary services at the One Stop Center
|Repatriation of Capital and assets
||Provision of Aftercare services to facilitate project implementation
There’s no minimum capital required for new investors registering their projects at the One Stop Center. This decree applies to all investors registering their projects in Rwanda,regardless of their nationality. However, the following criteria for investment project evaluation will apply to new projects registering at the One Stop Center:
1. Non trading activity
2. Creation of quality jobs
3. Transfer of Skills
4. Use of local raw materials
5. Potential for export
6. Potential to create backward and forward linkages
7. Innovation and creativity
For more information on investment incentives consult the 2015 Investment promotion law.