Rwanda has ratified the income tax treaty with Botswana, introducing rules to prevent double taxation, cap withholding tax rates, and strengthen cross-border tax cooperation between the two countries. 

RF Report

Rwanda has published Law No. 027/2026 of 14 July 2026 in the Official Gazette, ratifying the income tax treaty with Botswana.

Signed on 6 May 2026, the treaty aims to prevent double taxation and fiscal evasion between the two nations.

The treaty covers Botswana’s income tax and capital gains tax, as well as Rwanda’s personal income tax, corporate income tax, withholding tax, capital gains tax, and rental income tax on immovable property.

It sets withholding tax rates of 10% on dividends, interest, royalties, and fees for managerial, technical, professional, or consultancy services.

The treaty will enter into force upon the exchange of ratification instruments and will apply from 1 July of the following year in Botswana and from 1 January of the following year in Rwanda.

Earlier, the Rwandan Cabinet approved the ratification of the income tax treaty with Botswana on 8 June 2026.