The Slovak Republic and Rwanda discussed finalising their first income tax treaty, which would eliminate double taxation and generally apply a 10% withholding tax to dividends, interest, royalties, and fees for technical services.
The Slovak Republic’s Ministry of Foreign and European Affairs announced that the Slovak Republic and Rwanda have discussed the finalisation of their first income tax treaty during a bilateral meeting on 22 September 2026 that took place on the sidelines of the 81st session of the United Nations General Assembly in New York, which took place from 21 to 27 September 2026.
The Slovak Republic had previously held a public consultation on the draft treaty in August 2026.
The tax treaty aims to provide a framework for eliminating double taxation of income between the two countries. Additionally, the proposed treaty, which follows OECD BEPS standards, would generally impose a 10% withholding tax on dividends, interest, royalties, and fees for technical services.
The treaty must be finalised, signed, and ratified before it can enter into force.
