Data-center law in Rwanda

National jurisdiction · as of 2026-09-05

Rwanda has no data-center-specific siting, permitting, or utility statute; a data-center project is governed by the general investment-incentive framework of Law N° 006/2021 of 05/02/2021 on Investment Promotion and Facilitation, administered by the Rwanda Development Board.

The Law names information and communication technology, limited to investment involving manufacturing, assembly, and service (excluding communication, information and communication technology retail and wholesale trade, information and communication technology repair, and telecommunication companies), as one of a short list of priority sectors eligible for a corporate income tax holiday of up to five years, alongside tourism, health, export-related investment, and any further priority sector the Minister designates by order.

The Law also creates a licensed category of developer for a specialised innovation park or specialised industrial park, entitled to its own corporate income tax holiday, but it does not name electricity grid interconnection, water use, or air emissions as distinct conditions.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Law on Investment Promotion and Facilitation, ICT priority-sector incentive

In force

Law N° 006/2021 of 05/02/2021 on Investment Promotion and Facilitation

Effective 2021-02-08 · Applies to both

The Law repeals and replaces Law N° 06/2015 of 28/03/2015 on investment promotion and facilitation.

Its Annex sets a corporate income tax holiday of up to five years for a registered investor licensed in one of a short list of priority sectors: information and communication technology, but only for an investment involving manufacturing, assembly, and service, and excluding communication, information and communication technology retail and wholesale trade, information and communication technology repair companies or enterprises, and telecommunication companies; tourism; health; export-related investment projects; and any further priority sector the Minister designates by order.

Separately, a developer of a specialised innovation park or a specialised industrial park, defined as a domiciled commercial entity, partnership, or other legal entity involved in constructing or operating the real estate of such a park, is entitled to a corporate income tax holiday of up to five years from the start of its operations.

The Law defines a Board with the mandate to promote investment in Rwanda, and an applicant for a priority-sector or park-developer incentive registers under the Law.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.