The income tax treaty between Nigeria and Rwanda was signed on 27 June 2025. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Nigerian personal income tax, companies income tax, petroleum profits tax, capital gains tax, the Police Trust Fund levy, and the National Agency for Science Engineering Infrastructure levy. It covers Rwandan personal income tax, corporate income tax, capital gains tax, and tax on rent of immovable property.
Residence
If a pe…