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Tax discounts for registered investors (if they maintain the number of employees for a period of at least 6 months during a tax period and the employees are not in the category of employees who pay at 0%):
% tax liability
Companies that employ between 100 and 200 Rwandan employees
Venture capital companies registered with the capital markets Authority in Rwanda benefit from a corporate income tax of 0% for a period of 5 years from the date the decision has been taken.
A registered investment entity that operates in a Free Trade Zone or foreign companies that has its headquarters in Rwanda that fulfil the requirements stipulated in the Rwandan Law on Investment Promotion, are entitled to:
(1) pay corporate income tax at 0%;
(2) exemption from withholding tax mentioned in Article 51 of the Law nº 16/2005 of 18/08/2005 on direct taxes on income;
(3) tax free repatriation of profit.
Companies that carry out micro finance activities approved by competent authorities pay corporate income tax at the rate of 0% for a period of 5 years from the time of the approval of the activity. However, this period may be renewed by the order of the Minister.