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 must be finalised, signed, and ratified before entering into force.
Comments are due by 20 August 2026.
