18% VAT liabilities on non-resident B2C providers of streaming media, gaming and software
Rwanda’s Revenue Authority has confirmed on 29 April 2026 the imposition of Value Added Tax on the providers of digital or electronic services to consumers. This would particularly target non-resident steaming and download media, app’s and software.
Providers are now required to VAT register, but are being given a 3-month soft launch period between May and July 2026. They may register directly with the Revenue Authority (RRA). VAT returns must be filed no later than the 15th day of the month following the tax period. RRA is expected to establish an electronic registration system to support implementation.
The current VAT rate in Rwanda is 18%.
The introduction of VAT recognises that the consumption tax is due in the jurisdiction of the customer – the destination principle. Many other African countries have already imposed VAT on foreign providers, including South Africa, Ghana, Kenya and Nigeria. You can follow VAT Calc’s global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers.
Rwanda is being assisted by the OECD and African Tax Administration Forum is performing an impact assessment, and potential design.
What digital services liable to VAT?
Common B2C electronic or digital services that could be included are:
- Software and the updating of software
- Gaming including games of chance
- Images, text and information
- Access to databases
- Self-education packages
- Digital advertising
- Digital events
- Streaming or download music and films
- Websites, web hosting or remote maintenance of programs and equipment
- Political, cultural, artistic, sporting, scientific and other broadcasts and events, including broadcast television
Africa & Middle East VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Algeria | 9% | Jan 2020 | Nil | |
| Angola | 14% | Oct 2019 | – | |
| Bahrain | 10% | Jan 2019 | Nil | |
| Benin | 18% | Oct 2023 | TBC | |
| Burkina Faso | 10% | Jan 2025 | ||
| Botswana | 14% | Jun 2026 | - | |
| Cameroon | 19.5% | Jan 2020 | XAF 50 million | |
| Cape Verde | 15% | Jan 2022 | Nil | |
| Chad | 17.5% | Jan 2024 | Extending to platforms Jan 2025 | |
| Congo, Democratic Republic | 16% | Jul 2026 | - | |
| Egypt | 14% | Sep 2016 | EGP 500,000 | |
| Ethiopia | 15% | Aug 2024 | ETB 2 million | |
| Ghana | 20% | Apr 2022 | GHS 200,000 | |
| Guinea | 18% | Jan 2016 | Nil | |
| Israel | 18% | TBC | – | Proposals withdrawn |
| Ivory Coast | 18% | 2022 | - | |
| Jordan | 16% | JOD 30,000 | ||
| Kenya | 16% | Sep 2013 | - | Registration threshold removed 2023 |
| Kuwait | 5% | Jan 2024? | - | TBC |
| Liberia | 18% | 2026 | ||
| Madagascar | 20% | Nil | Collections via fiscal rep | |
| Malawi | 17.5% | Apr 2026 | ||
| Mauritania | 16% | Aug 2026 | ||
| Mauritius | 15% | 2026 | MUR 3m | |
| Morocco | 20% | 2024 | ||
| Mozambique | 16% | 2026 | Nil | |
| Niger | 19% | Jan 2025 | ||
| Nigeria | 7.5% | Jan 2020 | $25,000 | |
| Oman | 5% | Apr 2021 | OMR 35,000 | |
| Rwanda | 18% | Apr 2026 | ||
| Saudi Arabia | 15% | Jan 2018 | Nil | |
| Senegal | 18% | Jul 2024 | Nil | Fiscal representative required |
| Sierra Leone | 15% | Jan 2021 | SLE 100,000 | No non-resident rules |
| South Africa | 15% | Jun 2014 | ZAR 1 million | |
| Tanzania | 18% | Jul 2022 | Nil | Residents since Jul 2015 |
| Togo | 18% | Feb 2026 | Nil | |
| Tunisia | 19% | Jan 2020 | Nil | Withholding VAT; 3% Royalty Tax |
| Uganda | 18% | Jan 2020 | UGX 150m | |
| United Arab Emirates | 5% | Jan 2018 | AED 375,000 | |
| Zambia | 16% | Jan 2024 | Fiscal Representative req'd | |
| Zanzibar | 18% | Jan 2027 | ||
| Zimbabwe | 15.5% | Jan 2020 | Nil |
