The Hong Kong Inland Revenue Department has announced the signing of an income tax treaty with Rwanda on 9 October 2025. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Rwandan personal income tax, corporate income tax, withholding tax, capital gains tax, and tax on rent of immovable property.
Residence
If a person other than an individual is considered resident in both Co…