Last updated : 11.05.2026
Expense rules in Rwanda.
Rwanda applies VAT at 18%. East African tech hub, fast-growing economy, EBM (Electronic Billing Machines) mandatory.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
VAT 18% single rate. EBM (Electronic Billing Machines) mandatory since 2013.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | EBM + TIN |
| Lodging | 18% | Deductible | Company TIN |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 18% | Deductible | EBM |
| Transport | 18% | Deductible | Taxi/Move/airfare |
| Gifts | 18% | Non-deductible | Cap |
Receipt
EBM receipt
TIN mandatory
SourcesRwanda Revenue Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | EBM |
| Company car | – | Card | – |
| Taxi/Move | – | 100% receipt | EBM |
Tracking
Logbook
Date, distance
SourcesRwanda Revenue Authority
3Per diem and travel allowances
Company policy. Kigali most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Kigali | RWF 8 000 | RWF 30 000 | RWF 55 000 |
| Butare | RWF 6 500 | RWF 22 000 | RWF 38 000 |
| Gisenyi | RWF 6 500 | RWF 23 000 | RWF 40 000 |
| Other | RWF 5 500 | RWF 18 000 | RWF 32 000 |
Conversion
~1 EUR = 1,400 RWF
Stable
SourcesRwanda Revenue Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly (15th) | VAT return |
| Non-resident | None | – | Final cost |
| Kigali SEZ | Incentives | Per approval | Regime |
Limitations
5 years
Keep
SourcesRwanda Revenue Authority
Centralize your Rwanda expenses
Illizeo handles EBM, RWF/EUR conversion and VAT compliance for your teams in Rwanda.
Book a demo