Export Processing Zone Status in Rwanda

What the status gives

• No import duty on plant, machinery, inputs and equipment used to make export goods.
• Free trade conditions under customs control, with fewer government procedures.
• Goods sold into Rwanda or the rest of the East African Community pay the normal import duties.

The 2026 U.S. Investment Climate Statement says an EPZ licence also brings relief from VAT and corporate income tax. Rwanda’s current tax laws treat exporters differently, so check the tax position of your company with the Rwanda Revenue Authority.

Conditions

• At least 80 % of production must be exported. RDB states this as exports outside the East African Community.
• The premises must be owned with an occupation permit, or rented on a lease longer than the licence.
• The site needs a fence at least 2 metres high, a concrete floor, and offices and facilities for customs officers.

How to apply

RDB’s published procedure starts with the land and the building, then the licence:

• Lease a plot from the zone developer, the Prime Economic Zone Secretariat in Kigali.
• Get the environmental impact certificate, the construction permit and, after a site inspection, the occupation permit.
• Write an application letter to the Chief Executive Officer of RDB, fill in the form, and attach the permit or lease, a pre-feasibility study and a business plan.
• Pay the USD 2,500 application fee at Bank of Kigali and attach the receipt.
• RDB issues the EPZ user licence and a certificate of registration as an EPZ company.

The published procedure lists the fee at two steps, so its total shows USD 5,000. Confirm the amount with the SEZ Authority before you pay.

Legal basis

EPZ status rests on the EAC Customs Management Act and an RDB public notice of 17 March 2020. Rwanda’s SEZ policy records that EPZ status has been granted since 2015 to companies exporting more than 80 % of their output outside the EAC.