Rwanda published Law No. 092/01 in the Official Gazette on 20 August 2021, which provides for the ratification of the pending income tax treaty with the Democratic Republic of the Congo. The treaty, signed 26 June 2021, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Congolese:

• Tax on rental income;
• Tax on income from movable capital;
• Tax on benefits and …