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HMRC internal manual

Double Taxation Relief Manual

Rwanda: Admissible taxes

 Admissible for unilateral relief

Tax on earned income (impôt professionel/umusoro w`umulimo) (where charged is on `mere purchase’ activities, refer to Business International, Tax Treaty Team).

Tax on rental income (impôt sur les revenus locatifs/umusoro ku nyungu y’ubukodeshi).

Tax on income from securities etc., (impôt mobilier/umusoro ku nyungu y’ibyashowe byimukanwa).