Slovak Republic and Rwanda are consulting on a draft income tax treaty aligned with OECD BEPS standards, including a 10% withholding tax cap on dividends, interest, royalties, and technical service fees.
The Slovak Republic has launched a public consultation on a draft income tax treaty with Rwanda.
The tax treaty aims to establish a legal framework to eliminate double taxation on income between the two countries. The draft agreement is heavily aligned with the OECD/G20 Base Erosion and Profit Shifting (BEPS) standards, specifically focusing on treaty abuse prevention.
Other key provisions aim to establish a maximum 10% withholding tax rate for dividends, interest, royalties, and technical service fees. However, both countries enjoy broad withholding exemptions on interest derived by government bodies, central banks, and state-owned entities
Any resulting treaty would be the first tax treaty between the two countries and must be finalised, signed, and ratified before entering into force.
Comments are due by 20 August 2026.
