Rwanda's Business Entrepreneur Permit is a temporary residence permit that allows foreign nationals to live in Rwanda and own or operate a business without needing an investment certificate from the Rwanda Development Board (RDB). It targets entrepreneurs who own or intend to establish an enterprise across sectors including mining, agriculture, manufacturing, hospitality, information technology, transport and logistics, and others. Unlike the Business Investor Permit, it does not require meeting minimum capital thresholds or holding an RDB investment certificate. The permit is issued by the Directorate General of Immigration and Emigration (DGIE) and applications are submitted through the IremboGov online platform.
Rwanda permits 100% foreign ownership of companies, has no minimum share capital requirement, and company registration is fully digital through the RDB — the certificate of incorporation is typically issued within six hours.
Before applying for the permit, applicants must: (1) register a company through the RDB's Office of the Registrar General — free, fully digital, with the incorporation certificate issued within 6 hours; (2) obtain a trade licence (patente) from the relevant district authority; (3) secure a physical office with a rental contract — co-working spaces are not accepted; (4) arrange a field inspection of the premises with DGIE's Field Inspection and Law Enforcement department, which must be completed before the permit application is submitted. There is no minimum capital investment requirement and no minimum share capital for incorporation.
Initial permits are valid up to 2 years. First and second renewals remain at up to 2 years each (fee RWF 150,000). After holding at least two prior temporary residence permits, applicants transition to the recurring category, which grants permits valid up to 5 years at a fee of RWF 250,000.
Spouse, children, and close relatives may apply for an M2 (Dependent of Temporary Resident) permit through the same IremboGov platform or DGIE offices. The M2 permit validity matches the principal holder's permit. Fee is RWF 75,000 for new applications (50% of the principal's fee). Required documents include an application letter, marriage or birth certificate, police clearance (for dependants aged 18+), and a copy of the principal applicant's ID. Dependants may apply for work permission separately through the Director General.
Tax residency is established by domicile or habitual abode in Rwanda, and residents are taxed on worldwide income. Personal income tax applies on a progressive scale: 0% up to RWF 60,000 per month, 10% on RWF 60,001–100,000, 20% on RWF 100,001–200,000, and 30% above RWF 200,000. The standard corporate income tax rate is 28%. Small businesses with annual turnover of RWF 12–20 million pay a 3% lump sum tax on turnover; micro-enterprises below RWF 12 million pay flat tax amounts. Rwanda has double taxation treaties with several countries.
Foreign nationals may enter Rwanda on a 30-day entry visa available on arrival (visa-free for all African nationals since November 2024). A V6 Business Prospecting Visa (90 days, USD 50 single entry or USD 70 multiple entry) is available for exploring business opportunities before committing, though it does not permit actual business activity. Once ready to establish a business, applicants must apply for the permit within 15 days of arrival to avoid penalties.
After registering the company, obtaining the trade licence, securing premises, and completing the DGIE field inspection, submit the permit application through the IremboGov portal (irembo.gov.rw) or in person at the DGIE office. The application fee is RWF 150,000 for a new application (approximately USD 115) and RWF 250,000 for a recurring application (approximately USD 190). DGIE processes residence permit applications within 7 working days of submission. A 5-day grace period after permit expiry is allowed before penalties apply.