Juice with ≥30% local raw material
10%
Local raw material content must be at least 30% by weight, including water.
Other juices
39%
Juices from fruits, vegetables or other plants.
Lemonades, sodas and other juices
39%
Beverage syrups and preparations
39%
Flavoured or coloured preparations used after dilution with water, including powders or granules.
Beers
65%
Wines
70%
Brandies, liquors and whiskies
70%
Other fermented beverages
65%
Cigarettes
36% + RWF 230/pack
36% of tax-inclusive retail price + RWF 230 per pack of 20 rods.
Cigars and similar tobacco products
160%
Includes products containing tobacco or tobacco substitutes.
Electronic cigarette
RWF 30,000/unit
Electronic cigarette liquid cartridge
RWF 24,400/unit
Premium
RWF 183/litre
Excluding benzene.
Gas oil
RWF 150/litre
Lubricants and maintenance fluids
37%
For motor vehicle and machinery maintenance
Vehicles with engine capacity below 1,500cc
5%
Also applies to hybrid vehicles not more than 3 years old from manufacture.
Vehicles with engine capacity 1,500–2,500cc
10%
Also applies to hybrid vehicles 3–8 years old from manufacture.
Vehicles with engine capacity above 2,500cc
15%
Also applies to hybrid vehicles more than 8 years old from manufacture.
Sweets and chewing gums
RWF 322/kg
Chocolates
RWF 1,930/kg
Cosmetics and beauty products
15%
Telephone communications
12% → 14% → 15%
12% in FY2025/26, 14% in FY2026/27 and 15% from Year 3.
Financial transaction fees
15% from FY2027/28
Applies to the amount or commission charged on financial transactions.
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