Investment incentives can be both fiscal and non fiscal. 

Fiscal incentives include paying only a flat fee of 10% of the CIF (cost, insurance and freight) value of building and finishing materials instead of import duty, VAT and other taxes. There are several other tax exemptions on imported goods including: machinery and raw materials; privileges on movable property and equipment such as personal car, personal and household properties; equipment in the education field; specialized vehicles; tourist chartered airplanes; medical equipments, medical products, agricultural equipments and livestock; equipment meant for tourism and hotel industry...

Non fiscal incentives include free initial one-year work permits for foreign workers and the aquisition of permanent residency (granted to an investor if he deposits an amount of at least USD 500,000 on an account in a Rwandan commercial bank for a period no less than six months).

The full list of incentives are listed in annexes I and II of the law relating to investment and export promotion and facilitation.