The Rwanda Revenue Authority has published a notice dated 25 March 2024 from the Commissioner General concerning the VAT exemption for residential property rented to an individual, other than hotels and other residential property for rent by tourists. The notice explains that this exemption does not apply where residential property is rented out for use in commercial activities, such as
- Restaurants and bars;
- Clinics and pharmacies;
- Offices and retail stores; and
- Other activities contrary t…