Rwanda's Income Tax Amendments Act (gazetted 29 May 2025; gaming provisions effective three months later) raised the GGR operator tax from 13% to 40% and the player-winnings withholding tax from 15% to 25%, while exempting gaming businesses from corporate income tax. The national lottery is excluded from the 40% GGR charge. The combined 40% GGR plus 25% player withholding is among the highest gambling tax burdens in Sub-Saharan Africa.
Jurisdictions › Rwanda › Tax
Rwanda · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Confirmed · AI-generated · Back to full Rwanda report →
Key section parameters
| Jurisdiction | Rwanda (RW) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Rwanda's Income Tax Amendments Act (gazetted 29 May 2025; gaming provisions effective three months later) raised the GGR operator tax from 13% to 40% and the player-winnings withholding tax from 15% to 25%, while exempting gaming businesses from corporate income tax. The national lottery is excluded…