The Rwanda Revenue Authority (RRA) has announced the implementation of a new 3% tourism tax on all accommodation services, effective July 1, 2025. This tax applies to hotels, motels, lodges, guest houses, apartments, and similar services, as stipulated by Law No. 015/2025 of May 27, 2025. This legislation was unanimously passed by Rwanda’s Parliament on April 28, 2025, with all 70 Members of Parliament present voting in favor.
Service providers are required to declare and pay the tax within 15 days following the end of each month. Registration for this new tax must be completed on the e-Tax platform by the end of July 2025.
This new tourism levy is part of Rwanda’s broader National Strategy for Transformation (NST2), which aims to significantly increase tourism revenues from $620 million in 2023 to $1.1 billion by 2029. Godfrey Kabera, Minister of State for National Treasury at the Ministry of Finance and Economic Planning, emphasized that the tax will help finance the expansion of Rwanda’s tourism sector and contribute to these ambitious targets. He stated that the tax is designed to enhance the sector without overburdening consumers, noting that a $3 additional charge on a $100 room is unlikely to deter visitors.
The implementation of tourism taxes is a growing global trend, with many countries, including Kenya and Tanzania in East Africa, already having similar levies in place. These taxes are often used to fund infrastructure improvements, marketing efforts, environmental conservation, and to manage tourist flow in popular destinations.
“We understand the need to grow the tourism sector, but I hope this won’t affect local guests,” said Claudine Umutoni, a hotel receptionist in Kigali, expressing a common concern about the impact on domestic tourism.
“If this tax helps improve tourism infrastructure, I support it,” added Eric Mugenzi, a tour operator, highlighting the potential benefits.
