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 Rwanda · Question 05 of 11

# Tax: What is the tax take?

Unfavourable · Confirmed · AI-generated · [Back to full Rwanda report →](https://advennt.io/jurisdictions/rwanda/)

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…

## Full section analysis

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.
