RWANDA Law and Practice Contributed by: Aimery de Schoutheete and Penina Ngabire, Liedekerke Great Lakes
with environmental standards and mitigate their impact on the environment. The RMB started in 2023 working with stake - holders 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 con - trolling artisanal and small-scale mining activi - ties (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 mod - ern, 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 “Sustainable Development of the Mining Sector in Rwanda” project, underscoring their commitment to driving sustainable growth in the country’s mining industry. This project is jointly funded by the EU and the German Federal Ministry for Economic Co-oper - ation and Development (BMZ) and will be imple - mented by GIZ in co-operation with the RMB. Aligned with the SDGs, it aims to: • enhance compliance with international
• improve the application of international social and environmental protection standards. 3.4 Energy-Transition Minerals 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 mineral value-addition hub in the region, the CEO of the RMB in 2023 announced that Rwanda is set to establish a lithium refinery in the years to come, adding to the three existing value-addition processing plants in the coun - try (a tin smelter, a gold refinery and a tantalum refinery). 4. Taxation of Mining and Exploration 4.1 Mining and Exploration Duties, Royalties and Taxes The Rwandan general tax system can be sum - marised 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 tax - ing national and foreign investors. The tax laws and regulations apply to all mining companies established in Rwanda, regardless of the origin of the investors. In addition, foreign investors can benefit from favourable treatment (eg, with respect to with - holding taxes) under bilateral or multilateral investment treaties.
mineral-sourcing standards; • support sector digitalisation;
• strengthen technical and vocational educa - tion and training (TVET) skills in the mining sector; and
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