Rwanda published a series of laws in a Special Edition of the Official Gazette on 14 September 2023 that introduce various tax amendments. One of the key laws is Law No. 051/2023 of 5 September 2023, which amends Law No. 027/2022 of 20 October 2022, the law establishing taxes on income. The main corporate income tax changes include:

• A reduction in the standard corporate income tax rate from 3…