This policy brief, Redesigning the Tax Incentive for Tourism Sector Investments in Rwanda for Biodiversity and Equity, presents a proposal by the Government of Rwanda, UNDP, and BIOFIN to align the country’s tourism tax incentive with its sustainability and biodiversity goals. 

It recommends introducing a dual-track incentive system that maintains benefits for large-scale investors while creating a new pathway for smaller tourism developers who adopt certified green technologies such as solar energy, water efficiency systems, and sustainable building materials. 

The redesign aims to make tourism investment more inclusive, environmentally responsible, and aligned with Vision 2050’s green growth ambitions. By linking fiscal benefits to measurable environmental performance, Rwanda can strengthen its position as a leader in sustainable tourism and ensure long-term ecological and community resilience