Rwanda Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Central Bank of Rwanda, Capital Market Authority of Rwanda, Capital Market Authority the Regulatory Authority, United Nations Security Council, Ministry of Finance and Economic Planning

Primary Legislation

The National Bank of Rwanda has published no virtual-asset circular or guideline, Rwanda has no specific cryptocurrency or digital asset law as of 2025, Law No. 58/2017 of 29/12/2017 governing the National Bank of Rwanda grants BNR a, The Law No. 59/2017 of 31/01/2018 on prevention of money laundering and terroris, Customer due diligence (CDD) requirements under Rwandan AML law include identifi, Record retention requirements under Rwandan AML law mandate keeping identificati, Beneficial ownership transparency requirements exist under Rwandan company law f, Law No. 027/2022 of 04/11/2022, Value Added Tax (VAT) under Rwandan law applies to taxable supplies of goods and, The divide between paper law and practice is acute: BNR has announced plans for

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

If an individual acquires and sells cryptocurrencies for personal investment and not as part of a regular, organized business activity, any profit derived might not be subject to a specific capital gains tax.. However, if the trading activity is frequent, systematic, and profit-driven to the extent that it constitutes a "business" or "professional activity," then the gains would be considered business income and taxed under the individual income tax rates (see "Income Tax on Crypto" below). The RRA would assess whether an activity constitutes a business based on factors like frequency, volume, and intent.. Rwanda's capital gains tax rate is ten per cent under Article 36 of Law n° 027/2022 of 20/10/2022 establishing taxes on income as amended by Law n° 014/2025 of 27/05/2025, and no Rwandan tax law carries a virtual asset or cryptocurrency provision.. Rwanda taxes company profit under Law n° 027/2022 of 20/10/2022 establishing taxes on income, which carries no virtual asset, cryptocurrency or digital asset provision, and neither Law n° 051/2023 of 05/09/2023 nor Law n° 014/2025 of 27/05/2025 added one.. Rwanda's corporate income tax rate is twenty-eight per cent under Article 48 of Law n° 027/2022 of 20/10/2022 as amended by Law n° 051/2023 of 05/09/2023, with reduced rates of twenty per cent and twenty-five per cent for newly listed companies.

Key Facts

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