The Slovak Republic has launched a public consultation on a draft income tax treaty with Rwanda. The treaty would be the first bilateral income tax agreement between the two countries. Comments must be submitted by 20 August 2026.
The draft follows OECD BEPS standards and sets a general withholding tax rate of 10% on dividends, interest, royalties, and fees for technical services. The inclusion of technical services fees alongside the more conventional passive income categories reflects the influence of the UN Model Convention, which is common in treaties involving developing economies.
Before taking effect, the treaty must be finalised, signed, and ratified by both states. No timeline for those steps has been indicated at this stage.