The tax treaty is the first between the two countries, aiming to prevent double taxation and combat fiscal evasion between Rwanda and Nigeria.
Rwanda has published Law No. 020/2025 in the Official Gazette on 28 August 2025, ratifying its first income tax treaty with Nigeria.
This follows the government of Rwanda’s approval of the ratification of the income tax treaty with Nigeria on 16 July 2025.
Signed on 27 June 2025, this is the first agreement of its kind between the two countries. The tax treaty aims to prevent double taxation, ensure tax certainty, align with global tax standards, and combat fiscal evasion, fostering private sector growth and stronger bilateral ties. The agreement also aims to enhance investor confidence in both countries, particularly in the technology, finance, agriculture, and logistics sectors, between Nigeria and Rwanda.
The treaty takes effect upon the exchange of ratification instruments and applies from 1 January of the following year.
Earlier, Nigeria’s Federal Ministry of Information and National Orientation signed an income tax treaty with Rwanda on 27 June 2025.
