Rwanda Mining & Mineral Extraction Law: 15 Questions Answered
Mining and quarrying in Rwanda carry their own licensing, traceability and tax regime on top of ordinary company law. These answers cover exploration and mining licences, who owns the minerals, 3T traceability and conflict-minerals compliance, mineral tax and royalties, and the environmental and safety duties that come with a licence.
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What law governs mining and quarrying in Rwanda?
Mining and quarry operations are governed by Law N° 072/2024 of 26/06/2024 on Mining and Quarry Operations, in force since 24 July 2024, which repealed Law N° 58/2018 but kept existing licences valid until they expire. Law N° 056/2024 of 26/06/2024 sets the tax on minerals, and Law N° 13/2016 governs petroleum. The Rwanda Mines, Petroleum and Gas Board (RMB), governed by Presidential Order N° 028/01 of 18/05/2023, administers the regime. The regulations the 2024 Law calls for have not yet been issued, and RMB continues to apply its 2019 regulations on applications, fees, local shareholding and model agreements, although the 2024 Law does not expressly preserve them. Ask RMB to confirm in writing which rules it will apply to your file.
Who owns Rwanda's mineral resources — the state or the landowner?
The State. Article 3(a) of the 2024 Mining Law (Law N° 072/2024 of 26/06/2024) vests all rights of ownership and control of minerals and quarry products in, under or upon any land in the State, whatever the ownership of the land, and Article 43 of the Land Law (Law N° 27/2021) confirms it. Under Article 4, a mining licence holder must give the landowner or lawful occupier fair compensation before mining starts, after which the land is registered to the State; an exploration or quarry licence holder signs a written lease instead and hands the land back afterwards. The Law sets no valuation method and does not refer to the expropriation law. Owning land in Rwanda is never itself a mining right.
What types of mining and quarrying licences exist?
Article 7 of Law N° 072/2024 provides for an exploration licence, small-, medium- and large-scale mining licences, a mineral trading licence and a mineral processing licence, and Article 25 requires a special licence, with monthly reports, for any activity involving radioactive minerals. Article 28 creates non-commercial small-scale, commercial small-scale and industrial quarry licences. Mining blocks may be up to 50 ha (small), 100 ha (medium) or 400 ha (large and exploration). A project normally moves from an exploration licence to a mining licence once a viable deposit is confirmed, using the explorer's primary right to apply.
How do I apply for an exploration licence, and how long does it last?
Applications go through RMB's One Stop Centre and are assessed by a specialised committee, with licence-area availability checked first against RMB's Geological Information and Mining Cadastre System to confirm the ground isn't already covered by an existing licence. Under Articles 13 and 14 of the 2024 Mining Law, an exploration licence runs for an initial period of up to four years and can be renewed once for a further period of up to four years, after which a viable project should convert to a mining licence.
Can foreigners or foreign companies hold mining licences in Rwanda?
Yes, through a company registered in Rwanda. The 2024 Mining Law has no nationality rule, and exploration, large-scale mining, processing and trading licences may be wholly foreign-owned. But RMB's 2019 Regulations N° 005/MINES/RMB/2019, which RMB still applies, require a small-scale mine to be owned by Rwandan nationals and a medium-scale mine to have at least 40% Rwandan shareholders. Traders must show the Rwandan franc equivalent of USD 250,000 in a local bank. The Government may buy shares on agreed terms (Article 48), and Article 49 allows a free carried interest once a Ministerial Order is made.
What taxes and royalties apply to mining and mineral production?
On top of ordinary corporate income tax, Law N° 056/2024 imposes a specific tax on minerals, and a local mineral processing facility or exporter is required to withhold the mining royalty, declare it and remit it to the tax administration. Export tax must also be declared and paid before minerals physically leave Rwanda. Because these obligations sit alongside standard filing deadlines with the Rwanda Revenue Authority, align your licence reporting, export documentation and tax filings from the start rather than treating them as separate processes.
Are there tax incentives for mineral exploration and export?
Yes, with an important carve-out. The Investment Code lets a registered investor holding an exploration licence carry forward losses for ten years where exploration makes up at least half of total expenditure — a meaningful benefit given how long exploration can run before a mine produces revenue. However, the general incentive available to exporters under the Investment Code does not apply to unprocessed minerals, so a project that only extracts and exports raw ore misses out on that relief; processing or smelting in Rwanda before export changes the tax picture.
What is the 3T mineral traceability and certification system, and does my business need to comply?
Tin, tantalum and tungsten (3T) are tagged bag by bag at the mine under the iTSCi traceability scheme, which Rwanda implemented nationwide in December 2010. RMB distributes the tags and logbooks, weighs and tags production and keeps the chain-of-custody database, working with the iTSCi operators and with RCS Global. Exports need an RMB Mineral Export Certificate or an ICGLR certificate issued through RMB's MCIS system, which buyers can verify with RMB's app. The Responsible Minerals Initiative suspended its recognition process for ITSCI in July 2024, so expect smelters to ask for more. Minerals without proof of origin are confiscated and fined 10%.
Do conflict-minerals rules like Dodd-Frank affect exporting from Rwanda?
Yes, indirectly. Section 1502 of the US Dodd-Frank Act requires US-listed issuers to report on Form SD whether their tin, tantalum, tungsten or gold came from the DRC or an adjoining country, which includes Rwanda, and EU importers must carry out OECD-based due diligence under Regulation (EU) 2017/821. Buyers will ask for your licence, tags and RMB export certificates. They will also screen you against sanctions lists: the EU listed Gasabo Gold Refinery in March 2025, and OFAC designated it and three Rwandan mining companies in June 2026. An RMB certificate is not a sanctions clearance.
What environmental approvals and obligations apply to a mining project?
Before starting, holders of exploration, mining, processing and commercial or industrial quarry licences must have an approved environmental and social impact assessment (Article 38 of Law N° 072/2024). The certificate is applied for through the Rwanda Development Board's One Stop Centre under Ministerial Order N° 003/MoE/25 of 19/08/2025. Holders must also keep a costed rehabilitation plan and lodge a rehabilitation guarantee with the National Fund for Environment, 10% non-refundable and 90% refundable. Liability lasts until REMA issues the final rehabilitation certificate, and failing to rehabilitate a mine costs RWF 5 to 10 million.
What health and safety duties does a licence holder have?
Article 42 of the 2024 Mining Law requires licence holders to protect the health and safety of workers engaged in mining and quarry operations, and RMB has published its own Mining Safety Standards setting more detailed operational requirements for underground and open-pit sites. These sit alongside Rwanda's general occupational health and safety framework for employers. Given the physical risks inherent in mining, safety compliance is treated as a core licensing condition that RMB inspects, rather than a matter left entirely to internal company policy.
Can the government take a stake in my mining or quarrying operation?
Possibly. Article 48 of Law N° 072/2024 lets the Government acquire shares on terms agreed with the licence holder, as in its 25% stake in the tungsten venture announced with Almonty Industries in September 2026. Article 49 goes further: the grant of a mining licence may entitle the Government to a free carried interest, whose size and modalities are to be set by an Order of the Minister in charge of Government investment. That Order had not been made by October 2026, so no free stake is yet imposed, but investors should model it and check any licence or agreement for State equity terms.
What happens if minerals are found on land I own, or on land someone else owns that I want to mine?
Finding minerals on your land gives you no right to mine them: under Article 3(a) of Law N° 072/2024 they belong to the State, and you need an RMB licence, so allowing unlicensed mining on your land is an offence. If a licence holder will mine land owned or occupied by someone else, Article 4 requires fair compensation before mining starts, after which the land is registered to the State; for exploration or quarrying, a written lease is signed and the land returned afterwards. The Law sets no valuation method, so record any agreement in writing.
Is there a formal route for artisanal or small-scale miners?
Yes, but not through a quarry licence, which covers stone, sand, clay and similar materials. The route for artisanal and small-scale miners of minerals is the small-scale mining licence, over blocks of up to 50 hectares under Article 8 of Law N° 072/2024, which RMB's 2019 Regulations reserve to mines owned by Rwandan nationals, often cooperatives. Licensed small-scale miners join the iTSCi tagging system and must report to RMB. Mining without a licence is punishable by two to five years' imprisonment, and buyers of undocumented minerals face confiscation and fines.
Where can I check licence area availability and get advice on a mining investment?
RMB's Geological Information and Mining Cadastre System is the authoritative source for checking whether a prospective licence area is already held, and RMB's One Stop Centre is the starting point for a new application. Because mining sits on top of ordinary company, tax and land law, and carries its own licensing and traceability regime, get advice from a licensed Rwandan advocate with natural-resources experience. The Rwanda Bar Association's online roll lists practising advocates, and the Be Rwanda Wise guide to finding a lawyer in Rwanda explains how to check one before you instruct them.
Ask Be Rwanda Wise's Rwandabot, the AI legal-information chatbot. It checks official Rwandan sources and points you to the governing law, or read how to find and check a Rwandan advocate.
This page gives legal and tax information, not legal advice. Rates, thresholds and procedures change; the answers are re-checked against official sources every month, but you should confirm anything important with the relevant authority or a licensed Rwandan advocate before you act.