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June 26, 2026

This agreement between Qatar and Rwanda eliminates double taxation and prevents tax avoidance. It covers income and corporate tax in Qatar, and a broad range of taxes in Rwanda, including income tax, withholding taxes, and capital gains tax. Maximum withholding rates are set for dividends at 5% for companies holding at least 15% of capital (10% otherwise), interest at 10%, royalties at 10%, and fees for technical services at 10%. Payments to government entities are generally exempt. A permanent establishment arises from construction projects lasting over six months or services furnished for over 183 days.

Agreement between the Government of the State of QATAR and the Government of the Republic of RWANDA for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Avoidance and Evasion

The Government of the State of Qatar and the Government of the Republic of Rwanda;

Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,

Intending to conclude an agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefits of residents of third States),

Have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Fees for Technical Services

Article 14 - Capital Gains

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees and Remuneration of Top-Level Managerial Officials

Article 17 - Entertainers and Sportspersons

Article 18 - Pensions

Article 19 - Government Service

Article 20 - Students

Article 21 - Other Income

Article 22 - Elimination of Double Taxation

Article 23 - Non-Discrimination

Article 24 - Mutual Agreement Procedure

Article 25 - Exchange of Information

Article 26 - Members of Diplomatic Missions and Consular Posts

Article 27 - Entitlement to Benefits

Article 28 - Entry into Force

Article 29 - Termination

Article 1Persons Covered

Article 1
Persons Covered