In an effort to promote added value for higher incomes and to discourage the export of valuable natural substances in raw form, Rwanda is considering changing its mineral tax law.

The Mineral Tax Bill aims to replace the current Mineral Tax Act of 2013. The new bill attempts to address this problem, among other things, in line with the objective of the National Transformation Strategy (NST1) to attract investment in mineral processing and added value in the mining sector and to contribute to job creation. The bill extends the tax exemption to processed minerals and imported minerals that must be re-exported, except for gold, at the point of export. This decision is aimed at resolving the current problem of taxing minerals from outside [for re-export purposes], which undermines Rwanda's positioning as a hub for mineral processing