With the recent approved investment law, Rwanda has an array of investment incentives for investors ready to invest in the key priority sectors as indicated below:

Fiscal incentives
Zero corporate income tax for companies planning to relocate headquarters to Rwanda
15% preferential corporate income taax for strategic sectors i.e. energy, transport, affordable housing, ICT and financial services.
Accelerated depreciation of 50%for key priority sectors i.e. tourism, construction, manufacturing and agro-processing
Exemption of capital gains tax
Seven-Year corporate income tax Holiday for large projects in strategic sectors i.e energy, exports, tourism, health, manufacturing and ICT
Repatriation of capital and assets
Non-Fiscal incentives
Quick business and investment online registration
Assistance with tax-related services and exemptions
Assistance to access utilities (water & electricity)
Assistance with obtaining visas and work permits
One stop center that provides notary services
Provision of Aftercare services to fast track project implementation
NB: All fiscal incentives listed above have requirements that need to be fulfilled before they are granted

1. SUSTAINED HIGH ECONOMIC GROWTH
.8.16% average year-on-year real GDP growth rate from 2007-2011, stable inflation and exchange rate
.3 year GDP growth rate one of the highest among African economies and neighboring countries
2. ROBUST GOVERNANCE
3. ACCESS TO MARKETS
.Market of over 10 million people with a rapidly growing middle class
.A hub for rapidly integrating East Africa: located centrally bordering 3 countries in East Africa, part of EAC Common Market and Customers Union with market potential of over 125 million people
4. INVESTOR FRIENDLY CLIMATE
5. UNTAPPED INVESTMENT OPPORTUNITIES
Potential opportunities for investment abound, particularly in the following sectors:
Infrastructure: Opportunities in rail, air transportation to further develop Rwanda as an EAC hub
Agriculture: Backbone of economy. Potential for growth through productivity and value addition
Energy: Power generation, off grid generation and significant methane gas, hydro and other opportunities
Tourism: Unique assets creating booming sector, growth potential in birding and business/conference tourism
Information and communication Technology: Priority sector for Vision 2020, new ICT park to be developed
Other attractive sectors include Real estate and construction, financial services and mining