Investment incentives in Rwanda: profile and effects
Over the past two decades the Rwandan government has used corporate income tax (CIT) incentives and adjusted
customs duty exemptions to attract investment in priority sectors.
This study finds that investment-related tax incentives in Rwanda are associated with firm growth. Firms receiving CIT incentives experience, on average, higher sales and employment after entering the incentive scheme.
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Investment incentives in Rwanda RWA-24051.pdf
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This policy brief summarises evidence from a detailed firm-level analysis covering the period 2013–2023, using administrative records made available by the Rwanda Revenue Authority (RRA). It examines whether firms that receive tax incentives differ systematically from others, how their performance evolves, and what these patterns imply for the fiscal and economic effectiveness of Rwanda’s incentive regime