Rwanda published Law No. 027/2022 of 20 October 2022 in the Official Gazette on 28 October 2022, replacing the prior law establishing taxes on income, Law No. 016/2018. The main new and revised measures of the new law are summarized as follows:
Unless otherwise noted, the measures of Law No. 027/2022 generally entered into force on 28 October 2022. Law No. 016/2018 and Law No. 29/2012 and all prior legal provisions contrary to Law No. 027/2022 are repealed. However, all provisions of Orders provided by Law No. 016/2018 that are consistent with Law No. 027/2022, remain in force for a period not exceeding 12 months.