Rwanda Ratifies Pending Tax Treaty with Botswana

Rwanda has published Law No. 027/2026 of 14 July 2026 in the Official Gazette, which provides for the ratification of the pending income tax treaty with Botswana. The treaty, signed 6 May 2026, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Botswana income tax and capital gains tax. It covers Rwandan personal income tax, corporate income tax, withholding tax, capital gains tax, and rental income tax on immovable property.

Residence

If a person other…