The income and capital tax treaty between Luxembourg and Rwanda has entered into force starting 14 February 2024, it was published in  Journal Officiel du Grand-Duché de Luxembourg (No. A277) on 4 July 2024.

The agreement states that dividends, interest, royalties, and technical fees are subject to a maximum withholding tax rate of 10%.

The treaty, which was signed 29 September 2021 in Luxembourg, is the first agreement of its kind between the two nations. Its provisions will come into effect on 1 January, 2025.