Mining 2026

RWANDA Law and Practice Contributed by: Aimery de Schoutheete and Penina Ngabire, Liedekerke Great Lakes

management of natural resources. Some measures directly impact the mining industry as, for instance, the REMA intends to intensify control of the produc - tive sector, mainly in agriculture and mining, to ensure compliance with all environmental requirements. Oth - er measures may indirectly impact the mining industry – for example, the REMA intends to create new pro - tected areas, which could affect the sector’s ability to conduct exploration in certain areas. 3.2 Climate Change Legislation and Proposals Related to Mining Under the current legal framework, only a few provi - sions scattered in the 2024 Mining Law, the Environ - ment Law and their supplemental regulations directly impose specific obligations on the mining sector (conducting an EIA, establishing a rehabilitation plan, conducting an EA) to ensure that any mining activities in Rwanda comply with environmental standards and mitigate their impact on the environment. The RMB started in 2023 working with stakeholders to strengthen environmental obligations in the mining sector. This work is still in progress. 3.3 Sustainable Development Initiatives Related to Mining One of Rwanda’s priorities is to professionalise its mining sector, by better regulating and controlling artisanal and small-scale mining activities (which still account for around 80% of the sector) and by attracting investors to increase exploration activities, to conduct medium or large-scale mining activities, and to set up modern, value-adding processing in the country. Outcome of the First EU-Rwanda Business Forum During the first EU-Rwanda Business Forum in Kigali in June 2023, the RMB and the German development agency ( Deutsche Gesellschaft für Internationale Zusammenarbeit – GmbH or GIZ) launched the “Sus - tainable Development of the Mining Sector in Rwan - da” project, underscoring their commitment to driving sustainable growth in the country’s mining industry. This project is jointly funded by the EU and the Ger - man Federal Ministry for Economic Co-operation and Development (BMZ) and will be implemented by GIZ

in co-operation with the RMB. Aligned with the SDGs, it aims to: • enhance compliance with international mineral- sourcing standards; • support sector digitalisation; • strengthen technical and vocational education and training (TVET) skills in the mining sector; and • improve the application of international social and There are currently no legislative initiatives related to the increasing demand for so-called energy-transition minerals, such as lithium. However, as part of Rwanda’s vision to become a min - eral value-addition hub in the region, the CEO of the RMB in 2023 announced that Rwanda is set to estab - lish a lithium refinery in the years to come, adding to the three existing value-addition processing plants in the country (a tin smelter, a gold refinery and a tanta - lum refinery). environmental protection standards. 3.4 Energy-Transition Minerals 4. Taxation of Mining and Exploration 4.1 Mining and Exploration Duties, Royalties and Taxes The Rwandan general tax system can be summarised as follows, when applied to exploration and mining. However, mining investors officially registered with the RDB may benefit from the various tax incentives discussed in 4.2 Tax Incentives for Mining Investors and Projects . No Discrimination Between National and Foreign Investors There is no distinction in Rwanda between taxing national and foreign investors. The tax laws and regu - lations apply to all mining companies established in Rwanda, regardless of the origin of the investors. In addition, foreign investors can benefit from favour - able treatment (eg, with respect to withholding taxes) under bilateral or multilateral investment treaties.

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