Rwanda currently follows a civil law system, although it is gradually moving from purely civil law towards a dual legal system that embraces aspects of both civil and common law systems. 

Organisation and Competence of Courts

The Rwandan Constitution of 2003, as revised in 2015, provides that courts consist of Ordinary and Specialised Courts.

Ordinary Courts are comprised of:

• the Supreme Court;
• the Court of Appeal;
• the High Court;
• Intermediate Courts; and
• Primary Courts.

Specialised Courts are comprised of Commercial Court and Military Courts. 

The courts have two levels of appeal in the following hierarchy from the lowest to the highest court.

Primary Courts

There are 41 Primary Courts and they rule over original civil and criminal matters as defined in the law that determines the organisation, functioning and competence of courts.

Intermediate Courts

There are 12 Intermediate Courts in the country. The Intermediate Courts have both original and appellate jurisdictions in civil, criminal and administrative matters.

The High Court

Rwanda has one High Court. The High Court is based in the Kigali and has five chambers located in Musanze, Nyanza, Rwamagana and Rusizi, which have both original and appellate jurisdictions in civil, criminal and administrative matters. The fifth chamber is the specialised chamber dealing with international crimes.

The Commercial Court

Commercial Court has original jurisdiction over commercial cases.

The Commercial High Court has appellate jurisdiction over commercial cases.

Military Courts

The Military Tribunal has original jurisdiction in civil, criminal and administrative matters that involve military personnel.

The Military High Court has both original and appellate jurisdictions in civil, criminal and administrative matters that involve military personnel.

The Court of Appeal

The Court of Appeal adjudicates on appeal level cases handled by the High court, the Commercial High Court and the Military High Court.

The Supreme Court

The Supreme Court is the highest court in the country. Its territorial jurisdiction covers the entire territory of the Republic of Rwanda. It has original and appellate jurisdiction in civil, criminal, commercial and administrative matters.

The judiciary is under the authority of the High Council of Judiciary, which is chaired by the honourable chief justice who is also the president of the Supreme Court and appointed by the President of the Republic in accordance with the Constitution of the Republic of Rwanda. 

There is no legal obligation for foreign investors to solicit and procure special approvals from authorities. A foreign investor is given equal treatment with Rwandan investors with regard to investment incentives and investment facilitation.

However, a foreign investor, similarly to a local investor wishing to register an investment, files an application thereof with the Rwanda Development Board (RDB). This investment registration enables an investor to enjoy investment incentives and investment facilitation in accordance with Law No 006/2021 of 5 February 2021 on Investment Promotion and Facilitation. 

As described at 2.1 Approval of Foreign Investments, there is no mandatory investment registration for foreign investors. Thus, there are no applicable sanctions in relation to such registration. 

See 2.1 Approval of Foreign Investments.

See 2.1 Approval of Foreign Investments.

The most common types of corporate vehicles are private companies limited by shares and public companies limited by shares. Their main characteristics are as follows.

• For a company limited by shares, the liability of its shareholders is limited to the amount of the shares held by them.
• There is no minimum share capital requirement for private or public companies.
• A private company is characterised by the ability of restricting the right to transfer its shares or debentures; shareholding of a private company is limited to 100. Further, private companies are prohibited from inviting the public to subscribe to any shares or debentures of the company. A private company must have one or more directors, of whom at least one must be ordinarily resident in Rwanda.
• A company is considered to be a public company if its incorporation documents allow its members the right to freely transfer their shares in the company; its incorporation documents do not prohibit invitations to the public to subscribe to its shares or debentures.

The RDB, which acts as a one-stop centre for investors, has simplified the steps required to formalise a business in Rwanda.

Any business should be registered no matter the size of its operation. Before setting up a business, it is important to consider the following steps: 

• decide on the type of business; 
• identify a company name;
• register with the RDB; and
• obtain the necessary secondary licences from line ministries and government agencies (only for regulated sectors like mining sector, health sector, financial sector, transport sector, etc).

The incorporation of the company requires a maximum of six hours. The company code which is issued upon incorporation also serves as the company registration number and tax identification number (TIN), which can be converted into VAT registration number immediately or at a later date.

The registration process has also been further simplified with the services currently being available for free online.

The documents to be delivered and disclosed to the Registrar General (RG) by a private company are:

• the company’s incorporation documents;
• the notice of adoption, alteration or revocation of incorporation documents;
• the change of status to public or private company;
• the annual accounts;
• the annual returns on company’s information;
• documents relating to amalgamation;
• the application for a solvent company to be removed from the register; and
• the notice declaring the company as dormant or ceasing to be dormant.

Documents required under the Company Law may be written in any of the official languages (Kinyarwanda, English or French). Upon approval by the board of directors, documents written in Kinyarwanda may also be translated into another official language.

In Rwanda, a one-tier board structure is the most popular and is recognised by the law. Under this structure, board members are appointed by the AGM to govern and oversee a company’s operations. The limits of their power are laid out in a set of company by-laws and the Company Law. As deemed necessary, a board may call for the formation of separate advisory committees to serve in a more focused capacity. In this case, the board of directors may delegate any of its powers to those committees. 

Usually, the liability of shareholders depends on the type of entity they choose to invest in. For a company limited by shares, the shareholders are required to fully pay the shares that they own. Once those shares have been fully paid for, no further monetary responsibility is typically owed by the shareholders for company debts and liabilities.

Directors, however, are required to act in the best interests of company/shareholders.

Directors’ liability is limited to their duties towards the company and shareholders. Generally, duties of directors in Rwanda are specifically wrapped up under the following duties.

• Duty of care: boards have a duty of care to act in the best interest of the shareholders.
• Duty of loyalty: boards have a duty to avoid potential and actual conflicts of interest.
• Personal versus corporate assets: boards have a duty to avoid commingling corporate and personal assets. 

Accordingly, any breach of these duties may attract a director’s personal liability to compensate the company for any loss it suffers as a result of the breach as well as account to the company for any profit made as a result of such a breach. This liability for the damage caused maybe extended to cover third parties. 

Nevertheless, the liability of either a director or shareholder is often limited through piercing the corporate veil; courts sometimes put aside the limited liability nature of a company and hold a company's shareholders or directors personally liable for the corporation’s actions or debts. The liability can be both civil and criminal depending on the act.

In Rwanda, the employment relationship refers to an agreement between an employer and an employee whereby an employee undertakes to work under the authority of the employer in return for remuneration.

This relationship is governed mainly by the Law No 66/2018 of 30 August 2018 regulating labour in Rwanda (the "Labour Law"), together with its implementing ministerial orders and regulations, which provide the minimum conditions which the employer must meet in the employment relationship and the basic rights and obligations of the parties to this relationship. The employer can provide more than what is provided for in the law.

Further, a contract of employment that stipulates the terms and conditions of employment plays a vital role in governing the employment relationship, especially as to the rights and obligations of the parties. 

Furthermore, collective bargaining agreements are also very helpful in governing the employment relationship. 

According to the Labour Law, the collective bargaining agreement should at least entail:

• the conditions of recruitment of an employee and termination of contract;
• the employee’s right to join trade unions and right to freedom of opinion;
• professional categories; 
• the salary applicable to each professional category, overtime and compensation rate;
• the duration of the probation and notice periods;
• the paid leave, seniority allowance and transport allowance;
• the conditions of revision and modification of all or part of the agreement;
• the modalities of dispute settlement arising during the implementation of the agreement; and
• the date of commencement of the collective agreement.

An employment contract can be for a fixed term or indefinite. 

The employment contract can be written or oral. However, the duration of an unwritten employment contract cannot exceed 90 consecutive days. 

Considerably, a written employment contract must contain the following core elements:

• names of the employee and employer;
• purpose of the contract;
• obligations of contracting parties;
• duration of the contract;
• nature of the employment;
• category or level of employment;
• place of work;
• probation period;
• working hours;
• salary and fringe benefits for an employee;
• deductions on salary of an employee;
• date and place of payment of the salary;
• overtime remuneration;
• procedure of transfer of an employee;
• dispute settlement procedure;
• procedures for termination of the employment contract; and
• date of commencement of the employment contract.

An employment contract may include other clauses favourable to the contracting parties.

The maximum working hours are 45 hours a week. 

The daily timetable for working hours and breaks for an employee is determined by the employer. The daily rest time granted by the employer to the employee is not counted as working hours. An employee can work extra hours (overtime) upon the agreement with their employer. An employee who works overtime is entitled to a rest period equal to the extra hours performed within a period not exceeding 30 days from the date they worked the overtime. 

In Rwanda, the employment relationship can only be terminated for legitimate reasons. 

A contract of employment for a determined or a non-determined duration can always be terminated at the will of either of the parties for justifiable reasons. 

The termination of an employment contract is subject to a prior notice given by the party taking initiative of termination save for in cases of termination of an employment contract for gross misconduct. 

Unless provided otherwise in favour of the employee by the agreement, rules of procedure or employment contract, the period of notice given by the employer or employee must be as follows: at least 15 days if an employee has served for less than one year and at least 30 days if an employee has served for more than one year.

The list of acts constituting gross misconduct is provided for by the Ministerial Order No 002/19.20 of 17 March 2020.

The employer, may, after informing employees’ representatives in the enterprise, effect individual or collective dismissal due to the enterprise’s internal reorganisation or restructuring for economic reasons or technological transfer with the aim of preserving the enterprise’s competitiveness; the employer should inform the competent labour inspector in writing.

If there has been an unlawful termination of an employment, the contract gives rise to the payment of damages. Damages paid to the employee who has been a victim of unfair dismissal cannot go below their three-month salary, nor exceed their six-month salary. However, if the employee has more than ten years of experience with the same employer, damages cannot exceed their nine-month net salary.

It is mandatory that an enterprise with at least ten employees must organise elections for employees’ representatives and their substitutes.

Employees’ representatives have the following responsibilities:

• to represent the employees in all matters related to work;
• to submit to the labour inspection any complaint or any issue relating to application of the laws;
• to ensure that laws relating to employee’s health and safety are complied with and provide advice on ensure compliance;
• to provide opinions on measures and conditions of reducing employees due to lack of employment or the employer’s decision to restructure the enterprise; and
• to inform the employer of what can be done for the smooth running of the work and the improvement of production in the enterprise.

Rwanda published the new Law No 027/2022 of 20 October 2022 establishing taxes on income on 28 October 2022 (the "New Income Tax Law"), thus repealing the previous Law No 016/2018 of 13 April 2018.

PAYE is composed of wages, salaries, leave pay, sick pay, medical allowances, pension payment, etc. All kinds of allowances including any cost of living, subsistence, rent and entertainment or travel allowances.

The New Income Tax Law has new rates with regard to personal income tax.

In the first year following its commencement, the tax rate applicable to monthly taxable income shall be as follows:RWF0-720,000 – 0%;

• RWF720,001-1,200,000 – 20%; and
• RWF1,200,000 and above – 30%.

From the second year following commencement of the New Income Tax Law, the tax rate applicable shall be as follows:

• RWF0-720,000 – 0%;
• RWF720,001-1,200,000 – 10%;
• RWF1,200,000-2,400,000 – 20%; and
• RWF2,400,000 and above – 30%.

Social Security Contributions

Both employees and employers must make monthly social security contributions to the RSSB.

Mandatory contributions are composed of the following:

• occupational hazards – 2%;
• pension scheme – 6% (3% from the employee and 3% from the employer); and
• maternity leave benefits – 0.6% (0.3% from the employee and 0.3% from the employer).

All employers are obliged to contribute 0.5% of their net salaries to the Community-based Health Insurance Scheme on a monthly basis. 

Every company incorporated in Rwanda has the following tax obligations.

Corporate Income Tax (CIT)

Every company must pay income tax at the rate of 30%. The law also states that newly listed companies on the capital market shall be taxed for a period of five years at the rates of:

• 20% if those companies sell at least 40% of their shares to the public;
• 25% if they sell at least 30% of their shares to the public; and
• 28% if they sell at least 20% of their shares to the public.

It should be noted that the Ministry of Finance issued a statement stating that the cabinet approved comprehensive tax reforms following directives issued by the Rwandan President in January 2023, and in line with the revised Medium Term Revenue Strategy (MTRS) passed in May 2022.The CIT rate was thus reduced from 30% to 28% with an eventual target of 20% in the medium term. This is to improve Rwanda’s competitiveness and position the country as a preferred African investment destination.

Value Added Tax (VAT)

A company carrying out business in Rwanda that deals in taxable turnover of more than RWF20 million in any tax year, or RWF5 million in a calendar quarter, must register for VAT in accordance with the Law on Tax Procedure.

Withholding Tax

A company must pay withholding tax on employment income at the following rates in the first year following the date of commencement of the New Income Tax Law:

• RWF0-60,000 at a tax rate of 0%;
• RWF60,001-100,000 at a tax rate of 20%; and
• RWF100,001 and above at 30%. 

From the second year after the commencement of this law, the rates applicable shall be as follows:

• RWF0–60,000 at a tax rate of 0%;
• RWF60,001–100,000 at a tax rate of 10%;
• RWF100,001–200,000 at 20%. 
• RWF 200,001 and above at 30%.

Income from a casual labourer is subject to tax at the special rate of 15%. However, in computing a casual labourer’s tax, an income not exceeding RWF60,000 per month is taxed at 0%.   

The sitting allowance allocated to the members of the board of directors is taxable at a rate of 30%.

A withholding tax of 15% of the total amount, excluding VAT where applicable, is levied on payments or other methods of extinguishing an obligation made by resident individuals, including tax exempt entities, when such payments or other methods of extinguishing an obligation are made to a person not registered in the Rwandan tax administration or to a registered person who does not have recent income tax declaration.

Payments or other methods of extinguishing an obligation subject to the withholding tax of 15% are related to the following:

• dividends except those paid between resident companies and unrealised foreign exchange gains on outstanding loan and income distributed to the holders of shares or units in collective investment schemes (5% for dividends distributed by listed companies to East African Community (EAC) resident beneficiaries or beneficiaries not resident in the EAC where the paying listed company is registered as an investor);
• financial interests (5% on listed security paid to EAC resident beneficiaries and treasury bonds with a maturity of three years and more) except: 
1. interests on deposits in financial institutions for at least a period of one year;
2. interests on loans granted by a foreign development financial institution exempted from income tax under applicable law in the country of origin;
3. interests paid by banks operating in Rwanda to banks or other foreign financial institutions;
• royalties;
• service fees including management and technical service fees except transport services;
• performance payments made to a crafts person, a musician, an artist, a player, sports, cultural and leisure activities irrespective of whether paid directly or indirectly;
• gambling activities;
• goods sold in Rwanda;
• profit after tax or retained earnings that are converted into shares, except for financial institution with paid-up capital below the minimum requirement set by the National bank of Rwanda;
• profits repatriated from Rwanda;
• payments made in cash or in kind by a resident person in Rwanda on behalf of a non-resident in Rwanda contracted person provided for under the contract in addition to contractual remuneration; and
• re-insurance premiums paid to a non-resident insurers except premiums paid to insurers that have signed agreements with the government of Rwanda.

A withholding tax of 5% of the value of goods imported for commercial use shall be paid at customs on the cost insurance and freight (CIF) value before the goods are released by customs. 

A withholding tax on public tenders of 3% of the sum of invoice, excluding VAT, is retained when public tenders are paid. However, a tax of 15% shall be withheld on public tenders if the recipient is not registered with the tax administration or they are registered but do not have their previous income tax declaration.

The taxpayer is required to file a tax declaration and make payment in accordance with the procedures prescribed by the tax administration within a period of 15 days after the month in which the taxes were withheld.

The following taxpayers are exempted from withholding taxes relating to a sitting allowance, payments or other methods of extinguishing an obligation and public tenders:

• those whose business profit is exempted from taxation;
• those who have tax clearance certificate issued by the tax administration; and
• those who are newly registered during the concerned annual tax period.

Capital Gains Tax (CGT)

Capital gains arising on the sale of business assets are included in ordinary taxable income and subject to tax at the standard rate of 30%.

Capital gains realised on the sale or transfer of shares is subject to CGT at the rate of 5%. The capital gain on the sale or transfer of shares is the difference between the acquisition value of shares and their selling or transfer price.

Trading Licence Tax

The trading licence tax is paid by any person for each place in which they open a business activity within a district in Rwanda.

According to the Law determining the sources of revenue and property of decentralised entities, taxpayers who sell goods or services exempted from VAT but whose turnover is equal or greater than RWF20 million pay the trading licence tax in the same manner as taxpayers registered for VAT.

The basis for the calculation of trading licence tax as indicated in the law is the turnover of the previous year as follows:

• for a turnover of RWF1–40 million the due tax is RWF60,000;
• for a turnover of RWF40,000,001–60 million the due tax is RWF90,000;
• for a turnover of RWF60,000,001–150 million the due tax is RWF150,000; and
• for a turnover of RWF150 million and above the due tax is RWF250,000.

Private Company or Public Company Registered as a Pure Holding Company

Economic substance required:

• total net assets consolidated in Rwanda not less USD1 million;
• annual expenditure in Rwanda of at least USD15,000;
• a physical office in Rwanda;
• at least 30% of the professional staff are Rwandan.

Tax incentives:

• 3% preferential CIT rate; and
• 0% preferential WHT on dividends, interest and royalty payments.

A Special Purpose Vehicle Registered for Investment Purposes

Economic substance required:

• registered for investment purpose in projects, which are meant to last for more than two years;
• total net assets consolidated in Rwanda not less USD1 million;
• annual expenditure in Rwanda of at least USD15,000;
• a physical office in Rwanda; and
• at least 30% of the professional staff are Rwandan.

Tax incentives:

• 3% preferential CIT rate; and
• 0% preferential WHT on dividends, interest and royalty payments.

Collective Investment Scheme

A collective investment scheme is defined as a type of scheme where there is an arrangement for collecting and pooling funds from investors or participants for the purpose of investment in the interest of each participant or investor represented by their proportional ownership in the pool.

Economic substance required:

• minimum fund size not less than USD1 million within the first three years;
• minimum expenditure in Rwanda of USD50,000 per year;
• Collective Investment Scheme manager, custodian and operator established in Rwanda; and
• at least 30% of the professional staff are Rwandan.

Tax incentives:

• 3% preferential CIT rate; and
• 0% preferential WHT on dividends, interest and royalty payments.

Global Trading or Paper Trading

This is defined as a commercial entity making deposits in financial entities in Rwanda to finance its trading activities outside Rwanda and not authorised to import or export goods in Rwanda.

Economic substance required:

• an annual turnover or trade volume of not less than USD10 million;
• an annual expenditure in Rwanda of at least USD50,000;
• at least 30% of the professional staff are Rwandan; and
• a physical office of the company in Rwanda.

Tax incentives:

• 3% preferential CIT rate; and
• 0% preferential WHT on dividends, interest and royalty payments

Intellectual Property Company

An intellectual property company is defined as a commercial entity that is established for the sole purpose of owning intellectual property rights.

Economic substance required:

• annual expenditure in Rwanda of at least USD10,000;
• a physical office in Rwanda;
• to have a bank account in a bank operating in Rwanda;
• 30% or 3 of the staff are Rwandan residents, whichever is higher.

Tax incentives:

• 3% preferential CIT rate; and
• 0% preferential WHT on dividends, interest and royalty payments.

A Registered Investor

A registered investor licensed to operate as a:

• fund management entity;
• collective investment scheme;
• wealth management service provider;
• financial advisory commercial entity;
• family office services entity;
• fund administrator;
• financial technology commercial entity;
• captive insurance scheme entity;
• private bank;
• mortgage finance institution;
• finance lease commercial entity;
• asset backed Securities entity;
• reinsurance company, trust; and
• corporate service providers.

Economic substance required:

• no economic substance requirements provided.

Tax incentives:

• 15% preferential CIT rate; and
• 0% preferential WHT on dividends, interest and royalty payments.

In additional to the above, the following tax incentives also exist:

• reduced corporate income tax rates applying for a period of five years to newly listed companies;
• tax exemption available to an international company which has its headquarters or regional office in Rwanda;
• a seven-year tax holiday and reduced corporate income tax rate of 15% available to registered investors in priority sectors;
• a five-year tax holiday available to microfinance institutions and specialised industrial and innovation park developers; and
• customs duties exemption for a registered investor investing in products used in export processing zones (EPZs).

There is no provision for consolidated tax in Rwanda. However, in practice each individual corporate group member is required to submit their own tax return on a standalone basis.

Under Rwanda’s thin capitalisation rules, the maximum accepted debt-to-equity ratio is 4:1 for related party loans. This also applies to realised foreign exchange losses arising from loans and advances taken from related entities. Notably, this restriction does not apply to commercial banks, financial institutions and insurance companies.  

Under Rwanda’s transfer pricing rules, transactions between related parties must be entered into on an arm’s length basis.

Related parties are defined as any persons who act or are likely to act in accordance with directives, opinions or wishes that are communicated or not communicated. 

The following persons are, in particular, regarded as related:

• one of the persons participates directly or indirectly in the management, control or capital of the other; or
• a third person participates directly or indirectly in the management, control or capital, or in both the control and capital, of another person.

The New Income Tax Law gives the power to the tax administration to adjust transaction prices or profits in accordance with general rules on transfer pricing issued by a ministerial order in the event a related person involved in controlled transactions do not provide required documents or the documents do not justify compliance with the arm’s length principle to avoid tax evasion. Rwanda is a signatory to different bilateral anti-evasion agreements to ensure that tax evasion activity is minimised. 

The New Income Tax Law has introduced anti-abuse rules on avoidance arrangements.

It lists acts that constitute avoidance arrangements between persons to include:

• an arrangement whose principle purpose is to obtain a tax benefit;
• an arrangement that, in whole or in part, lacks commercial substance; an arrangement that creates rights or obligations that would not normally be created between persons dealing at arm’s length; and
• an arrangement that may result, directly or indirectly, in the abuse of the provisions of tax laws in Rwanda.

Where there is avoidance arrangement between persons, the Tax Administration determines tax after taking at least one of the following actions:

• treating the avoidance arrangement as if it had not been carried out;
• recharacterising the nature of any income, payment, expenditure or any other transaction;
• disallowing or reallocating any income, loss, deduction, allowance, relief, credit, exemption or exclusion in whole or in part; and
• deeming any two or more persons to be related persons or to be the same person.

Law No 36/2012 of 21 September 2012 relating to competition and consumer protection (the "Competition Law”) regulates merger control in Rwanda. It defines a merger as occurring when (i) two or more enterprises join together to form a new enterprise; and (ii) one or more enterprises join together and directly or indirectly merge their assets through the purchase of equity shares or part of the assets of another company.

The Rwandan competition authority, the Rwanda Inspectorate, Competition and Consumer Protection Authority (RICA), would take into account public interest considerations in making a determination on the merger.

Rwanda is a pre-implementation regime, therefore approval must be sought from the Rwandan competition authorities prior to the implementation of the proposed transaction.

Rwanda is a member of the regional competition bodies, the Common Market for Eastern and Southern Africa (COMESA) and the EAC. While the EAC is operational, it is not yet accepting merger filings. COMESA does have merger control. 

For the notification of a merger to be made to the regulatory body, such merger or the proposed merger must be based on a threshold of combined annual turnover determined by the regulatory body.

However, the regulatory body may require parties to a non-notifiable merger to notify it of such merger if there is evidence that such merger may prevent or undermine competition or public interest. In this case, conditions for a notifiable merger shall apply.

An interested party to a notifiable merger shall notify the regulatory body of that merger within 30 days from the parties' decision to merge.

The regulatory body shall prescribe the form and content of the notification and the required fees.

Any merger notified in a manner contrary to the provisions of the Competition Law and the Company Law shall be legally null and void and rights or obligations arising from any agreement pertaining to such a merger shall not be respected.

The Competition Law prohibits horizontal and vertical agreements, decisions and concerted practices between undertakings that have, as their object, the undermining, prevention, restriction or distortion of competition, unless they are exempt or form part of a single economic entity.

Cartel conduct (such as price fixing, market division and collusive tendering) and minimum resale price maintenance are prohibited by the Competition Law.

The Competition Law prohibits abuses of dominance.

A firm engaging in a restrictive horizontal or vertical agreement, or abusing its dominant position, commits an offence and may face sanctions, including administrative fines ranging from 5% to 10% of the enterprise’s annual turnover for the fiscal year preceding the year in which the offence occurred.

The EAC and COMESA regulate prohibited practices in the EAC and COMESA areas respectively and activities in Rwanda should be conducted with these regional competition bodies in mind.

A patent is a type of intellectual property that gives its owner the legal right to exclude others from making, using or selling an invention for a limited period of time in exchange for publishing an enabling disclosure of the invention.

The patent shall lapse 20 years after the filing date of the patent application.

Patent application shall be filed with the empowered authority. The application shall contain:

• a request for the grant of a patent;
• a description of the invention;
• one or more claims of novelty in the invention;
• one or more drawings where necessary;
• an abstract; and
• the filing of the application shall be subject to payment of the prescribed fee.

The applicant may, until such time as it is observed that the application meets the requirements for the grant of the patent, withdraw the application at any time during its pendency. Where the application has been withdrawn, a subsequent application can be filed in respect of the same invention.

The request for patent shall contain:

• an application letter requesting for the grant of a patent;
• the name, address and other information relating to the applicant and to the inventor;
• the information relating to the representative, where appropriate; and
• the title of the invention.

Where the applicant is not the inventor, the request shall be accompanied by a declaration providing proof of the applicant’s right to the patent.

The patent owner shall be entitled, in addition to any other rights, to undertake court proceedings against any person who infringes the invention without their authorisation or against any person who commits any of the acts referred to in paragraph 2 of Article 38 of Law No 31/2009 of 26 October 2009 on the protection of intellectual property (the "Intellectual Property Law"), or who commits acts which facilitate the commission of the act of imitation.

A trademark is a type of intellectual property consisting of a recognisable sign, design or expression that identifies products or services from a particular source and distinguishes them from others.

The duration of validity of the registration of a mark shall be ten years from the filing date of the application for registration.

The application for registration of a mark shall be filed with the empowered authority. It shall contain the following:

• a request for registration of the mark;
• a reproduction of the mark; and
• a list of products or services for which registration of the mark is requested, listed in the order of the relevant class or classes of the International Classification. 

Filing of the application shall be subject to payment of the prescribed fee.

The application may contain a declaration in which the right of priority is claimed by the mark owner in accordance with the Paris Convention or a bilateral, regional or multilateral convention to which the Republic of Rwanda is party, priority for one or more previous national, regional or international applications, filed by the applicant or by the rightful owner in any state party to the Paris Convention or which is a member of World Trade Organization or a party to the applicable convention.

The filing in Rwanda of the application before the expiration of the period of the right of priority shall not be invalidated by reason of any acts accomplished in the interval, in particular, another filing, publication or effective use of the mark, and such acts cannot give rise to any third–party rights or any rights of personal possession of the mark.

The period of priority referred to above is of six months to any state party to the Paris Convention or member of the World Trade Organization.

The empowered authority shall assign the application the date of issue, in so far as the application contains the following, on the date of receipt:

• an explicit or implicit indication that registration of the mark is requested;
• information allowing the applicant’s identity to be established;
• a reproduction of the mark; and
• the list of products or services for which registration of the mark is requested.

Where the empowered authority finds that, at the time of receipt of the application, the requirements of paragraph one of Article 112 of the Intellectual Property Law have not been satisfied, it shall invite the applicant to file the required corrections within a period of seven days.

The owner of the registration of a mark shall be entitled, in addition to all other available rights, appeals or actions, to undertake judicial proceedings against any person who forges the mark by using it, without the owner’s consent, in the above manner or who performs acts which make it likely that infringement will occur. The right shall extend to the use of a sign similar to the registered mark and to use in relation to products and services similar to those for which the mark is registered, when this may lead to confusion in the minds of the public.

Industrial design is a type of intellectual property consisting of a process of design applied to physical products that are to be manufactured by mass production. It is the creative act of determining and defining a product's form and features, which takes place in advance of the manufacture or production of the product.

The duration of validity of the certificate of registration of an industrial design or model shall be 15 years from the filing date.

The empowered authority shall assign, as the filing date, the date of receipt of the application. The application shall contain the following: 

• an explicit or implicit indication that the subject is the registration of the industrial design or model;
• information that can establish the identity of the applicant; and
• a copy of the subject incorporating the industrial design or model, or a required graphic representation embodying the industrial design.

Where the empowered authority finds that, at the time of receipt of the application, the requirements of paragraph one of Article 12 of the Intellectual Property Law have not been satisfied, they shall invite the applicant to file the required correction within a period of seven days.

Where the empowered authority finds that the requirements have been met, it shall: 

• register the industrial design or model;
• publish a reference thereto; and
• issue to the applicant a registration certificate for the industrial design or model.

The owner of the registration of an industrial design or model shall be entitled, in addition to all other available rights, notably appeals or actions, to undertake court proceedings against any person who forges an industrial design or model by carrying out, without their consent.

A copyright is a type of intellectual property that gives its owner the exclusive right to copy and distribute a creative work, usually for a limited time. The creative work may be in a literary, artistic, educational or musical form. 

Duration of Moral Rights Protection

The moral rights have no limitation in time. They are not subject to extinction, inalienability except that they are transmissible to the author’s heirs after their death or conferred to third persons by testamentary disposition.

Duration of Economic Rights Protection

The economic rights shall be protected during the life of the author and for 50 years after their death.

Duration of Protection of a Work of Joint Authorship

In the case of a work of joint authorship, the economic rights shall be protected during the life of the last surviving author and for 50 years after their death.

Duration of Protection of Anonymous Work or a Pseudonymous Work

Economic rights on a work published anonymously or published under false names shall be protected: 

• for a period of 50 years from the end of the year in which the work was first lawfully published; 
• for a period 50 years from the date on which the work was made; and
• for a period of 50 years from the end of the year in which the work was lawfully communicated to the public.

Duration of Protection of Collective Work, Audio-visual Work or Posthumous Work

The rights on collective work, audio-visual work or posthumous work shall be protected: 

• for a period of 50 years from the end of the year in which the work was first lawfully published;
• for a period 50 years from the date on which the work was made; and
• for a period of 50 years from the end of the year in which the work was lawfully communicated to the public.

Duration of Protection of a Work of Applied Art

In the case of a work of applied art, the economic rights shall be protected for a period of 25 years from the end of the year in which the work was made.

Literary and artistic works that are original intellectual creations in the literary and artistic domain are subject to protection granted by this Law, including: 

• works expressed by writing (books, pamphlets and other writings) including computer programmes;
• conferences, speeches, lectures, addresses, sermons and other oral works;
• musical works accompanied with or without text;
• dramatic, dramatic-musical works;
• choreographic works and pantomimes;
• audio-visual works;
• works of drawing, painting, sculpture, engraving, lithography, tapestry and other works of fine art;
• works of architecture;
• photographic works, including works made by means similar to photographic process; and
• works of applied art like as handicraft works or works produced by industrial process.

The protection of industrial designs and models is granted by the provisions of the Intellectual Property Law relating to industrial designs, including:

• illustrations, maps, plans, sketches and three-dimensional works relating to geography, topography, architecture or science; and
• works deriving from Rwanda national folklore.

The use and management of copyrights, rights of performing artists, of phonogram producers and of broadcasting organisations shall be entrusted to one or more private companies of collective management of copyrights and related rights.

One or more private companies of collective management of copy rights and related rights apply the Law on the organisation of commercial companies in Rwanda.

The activities of one or more private companies of collective management of copyrights and related rights shall include the management of copyrights and related rights, representation and management of the licence granting scheme, collection, calculation and distribution of remuneration arising from the use of the rights as provided for by this Law.

However, the provisions of this article shall not prohibit any author of work or their legal successors, or any related right owners for exercising directly their rights as granted by this Law.

The current Intellectual Property Law does not provide for any specific provisions regarding the protection of software and databases. Software and databases are classified among literary and artistic works that are original intellectual creations in the literary and artistic domain protected as copyrights.

Rwanda’s Law No 058/2021 of 13 October 2021 (the "Data Protection Law") relating to the protection of personal data and privacy aims at the protection of personal data and privacy and determines their processing.

This Law applies to:

• individuals and institutions established or residing in Rwanda that process the personal data of individuals in Rwanda (not just citizens); and
• individuals and institutions established or residing outside of Rwanda that process the personal data of individuals in Rwanda.

The Data Protection Law is extended to govern individuals and institutions established in or residing outside of Rwanda that process the personal data of individuals in Rwanda.

The National Cyber Security Authority (NCSA) is tasked with enforcing data protection rules in Rwanda. 

The NCSA’s data protection office oversees:

• the registration of data controllers and data processors in Rwanda;
• investigations of complaints;
• conduct data compliance audits;
• the promotion of the law on personal data protection and privacy;
• research on data processing and computer technology; and
• the control of all personal data protection issues.

Some of the notable legislative reforms that are anticipated include amendments to the New Income Tax Law, the Law establishing taxes in excise duty, the Law establishing value added tax and the Law determining the sources of revenue and property of decentralised entities.