Introduction
Tourism Levy Tax is a tax charged on accommodation and tourism-related
services provided by hotels, lodges, guest houses and tourism operators.
Umusoro ku macumbi n'ubukerarugendo ni umusoro wishyurwa ku
serivisi z'amacumbi n'ibikorwa by'ubukerarugendo kugira ngo
hatezwe imbere urwego rw'ubukerarugendo mu Rwanda.
Objectives of Tourism Levy Tax
- Promote tourism development.
- Support Visit Rwanda initiatives.
- Improve tourism infrastructure.
- Increase national revenue.
- Enhance tourism marketing activities.
Who Collects and Pays This Tax?
- Hotels
- Lodges
- Guest Houses
- Motels
- Tourism Service Providers
- Resorts
Tourism Levy Rate
-
Tourism Levy = 3% × Accommodation Service Fee
-
This levy is generally charged on accommodation services.
Example
Accommodation Charge: 100,000 Frw
Tourism Levy: 3%
Tourism Levy Amount: 3,000 Frw
Key Terms
- Tourism Levy – Umusoro ku bukerarugendo
- Accommodation – Amacumbi
- Hotel – Hotel
- Guest House – Inzu yakira abashyitsi
- Lodge – Lodge
- Tour Operator – Utanga serivisi z'ubukerarugendo
- Tourist – Mukerarugendo
- Declaration – Kumenyekanisha umusoro
- RRA e-Tax – Sisitemu yo kumenyekanisha imisoro
Required Documents
- TIN Number
- Business Registration Certificate
- Accommodation Sales Records
- Invoices and Receipts
- Supporting Accounting Documents
Review Questions
- What is Tourism Levy Tax?
- Who collects Tourism Levy Tax?
- What is the current Tourism Levy rate?
- Why is Tourism Levy important?
- Which businesses are affected by Tourism Levy?