Ni igikorwa kijyanye n’amavugurura arimo gukorwa muri politiki y’imisoro, hagamijwe kongera imisoro ikusanywa ndetse n’ibisoreshwa. Muri iyo gahunda, amategeko atandukanye yasohotse mu Igazeti ya Leta yo ku wa 29 Gicurasi 2025.

Biteganywa ko aya mavugurura nashyirwa mu bikorwa, azinjiriza igihugu inyongera ya miliyari 174.1 Frw mu mwaka wa 2025/2026, ayo mafaranga akazagera kuri miliyari 353 Frw mu mwaka wa 2029/2030.

Ibi ni bimwe mu byo ukwiye kumenya ku misoro mishya yatangiye:

1. Imisoro ku modoka za hybrid

Imodoka za hybrid zari zisonewe imisoro myinshi kuva mu 2021, ubu zasubijweho imisoro itandukanye, nubwo ikiri hasi ugereranyije n’izikoresha nka mazutu cyangwa lisansi.

Imisoro yashyizweho irimo TVA ya 18%, umusoro ufatirwa (withholding tax) wa 5%, n’umusoro ku byaguzwe (excise duty) ugendana n’umwaka imodoka yakozwemo. Gusa, imodoka za hybrid ziracyafite ubusonerwe bw’umusoro ku bitumizwa mu mahanga wa 25%.

Hashingiwe ku itegeko ry’umusoro ku byaguzwe, imodoka zifite moteri iri munsi ya cubic centimeters (cc) 1500 cyangwa iza hybrid izitarengeje imyaka itatu zikozwe, zisoreshwa 5%. Izifite hagati ya cc 1500 na cc 2500 cyangwa hybrid zifite imyaka hagati ya 3 na 8 zisoreshwa 10%, naho izirengeje cc 2500 cyangwa hybrid zimaze imyaka irenga umunani, zigasoreshwa 15%.

Hari imodoka zisonewe umusoro ku byaguzwe zirimo minibisi na bisi bishobora gutwara abantu batari munsi ya 14; ikamyo n’ikamyoneti zifite single cabin zakorewe gutwara ibintu; imodoka zifite ibyuma bikonjesha; imodoka zikoreshwa mu bukerarugendo; imbangukiragutabara n’imodoka zigenewe abafite ubumuga.

Ibinyabiziga bigendeshwa na moteri ikoresha amashanyarazi, bateri zo muri urwo rwego n’ibikoresho bya sitasiyo ibyongerera umuriro byatumijwe mu mahanga bisonewe TVA kugeza ku wa 30 Kamena 2028.

2. TVA ku bikomoka kuri peteroli

Guhera kuri uyu wa 2 Nyakanga, niba uguze ibikomoka kuri peteroli uzaba wishyuyeho n’umusoro wa 18%, wari usonewe kuva mu 2010/11. Ni icyemezo cyamaze gufatwa n’ibindi bihugu bitandukanye byo mu karere.

Ni icyemezo cyahise kizamura amafaranga nka lisansi na mazutu byaguraga, icyakora, hashobora kuzagenda habamo agahenge uko ibiciro ku isoko mpuzamahanga bigenda bimanuka, nk’uko byagaragaye mu minsi ishize mbere y’intamara ya Israel na Iran, na nyuma yo kwemeranya guhagarika imirwano.

Guverinoma ariko iheruka gutangaza ko izakomeza gukurikiranira hafi ibi biciro, ku buryo izagenda ifata ingamba bitewe n’aho ibiciro bigeze, kugira ngo inyongera ntibe ikabije ku buryo bwabangamira bucuruzi bukenera ibikomoka kuri peteroli.

Byanakozwe mu gushyiraho iyi TVA, aho hari bimwe mu bikatwa ku bikomoka kuri peteroli byabaye bisonewe. Byatumye mu gushyiraho iyi TVA, nka lisansi, iyo Leta itagira icyo yigomwa mu misoro ikatwa ku bikomoka kuri peteroli, igiciro cyayo cyari kwiyongeraho 18% ariko hagiyeho 11%. Mazutu nayo yari kwiyongeraho 14%, ariko yiyongereyeho 6.6%.

Ibi ni n’amahirwe ku batunze imodoka cyangwa moto bagura lisansi na mazutu nk’abaguzi ba nyuma (bitandukanye no kuyigurira kuri TIN y’ikigo runaka cy’ubucuruzi) ku buryo bakwiye guhabwa fagitire za EBM, maze muri gahunda y’ishimwe kuri TVA, bakazajya bahabwa Ishimwe rya 10% kuri TVA bishyuye, mu gihembwe.

Bisaba kwiyandikisha ukanze *800#, maze uko uguze lisansi cyangwa mazutu kuri sitasiyo, bagashyiraho nimero yawe ya telefoni wakoresheje wiyandikisha.

3. TVA ku bwikorezi bw’ibicuruzwa

Serivisi z’ubwikorezi bw’ibicuruzwa ku butaka bw’u Rwanda zahoze zisonewe TVA, ariko guhera ku wa 1 Nyakanga 2025 zigomba kuyicibwa ku gipimo cya 18%. Ubwikorezi mpuzamahanga bw’ibicuruzwa bwo busoreshwa ku gipimo cya zeru.

Abaca TVA ni abasora bayiyandikishijeho ku bushake, cyangwa kubera ko bafite igicuruzo cya miliyoni 5 Frw mu gihembwe cyangwa miliyoni 20 Frw ku mwaka.

Bivuze ko abacuruzi batanga serivisi z’ubwikorezi bazaba bashobora gusubizwa TVA batanze bagura ibikomoka kuri peteroli, bigatuma ingaruka bigira ku biciro zitaba nini cyane.

Serivisi z’ubwikorezi zisonewe TVA, mu gihe zikorwa n’umuntu wabiherewe uruhushya, zirimo gutwara abantu mu nzira y’ubutaka mu modoka ifite ubushobozi bwo gutwara abantu 14 cyangwa barenze; gutwara abantu mu ndege; gutwara abantu cyangwa imizigo mu bwato; n’ubwikorezi bw’imyanda ikomeye yo mu ngo.

4. Umusoro w’ubukerarugendo wishyurwa ku icumbi

Itegeko ryashyizeho umusoro wa 3% ku icumbi. Icumbi risobanurwa nka serivisi yo gutanga icyumba, ahantu ho kuryama cyangwa ho kuruhukira.

Ibigo bitanga icumbi nka hotel, apartments, lodges, motel, guesthouses n’ibindi, bisabwa kwiyandikisha kuri uyu musoro w’ubukerarugendo, no kuwumenyekanisha nyuma y’ukwezi gusanzwe. Gisabwa kandi kuwishyura mu minsi 15 ikurikira buri kwezi kwakorewe imenyekanisha.

Abatanga serivisi kandi basabwa gukoresha EBM kugira ngo bubahirize amategeko y’imisoro, binabafashe mu gukora imenyekanisha ry’ukuri.

5. Amahoro y’ibidukikije ku bikoresho bipfunyitse mu bikoresho bya pulasitiki

Itegeko rishyiraho amahoro y’ibidukikije ya 0,2%, yishyurwa ku bikoresho bitumizwa mu mahanga bipfunyitse mu bikoresho bya pulasitiki. Ayo mahoro abarirwa ku gaciro ka bya bicuruzwa muri gasutamo.

Iryo tegeko kandi ryateganyije urutonde rw’ibikoresho icyenda byishyurirwa amahoro y’ibidukikije yishyurwa ku bikoresho bitumizwa mu mahanga bipfunyitse mu bikoresho bya pulasitiki.

Harimo amazi, ubwoko bwose bw’imitobe, ibinyobwa bitera imbaraga n’ibinyobwa bidasembuye, ubunyobwa, ubuki n’ibibikomokaho, amavuta yo kwisiga y’ubwoko bwose n’isabune ya shampoo, matora, imyenda, inkweto, isabune z’ubwoko bwose, n’impapuro z’isuku.

6. Amahoro ku binyabiziga agenewe gusana imihanda

Hashingiwe ku itegeko rishyiraho amahoro yishyurwa kuri lisansi, kuri mazutu no ku binyabiziga agenewe gusana imihanda, abatunze imodoka zanditse mu gihugu bashobora gutangira kuzimenyekanishiriza aya mahoro, abarwa hagendewe ku bwoko bw’imodoka:

· Ivatiri na Jeep: 50.000 Frw
· Ikamyoneti, microbus, minibisi, bisi: 100.000 Frw
· Ikamyo na rukururana ntoya: 120.000 Frw
· Rukururana nini: 150.000 Frw

Amahoro yishyurwa ku binyabiziga agenewe gusana imihanda amenyekanishwa kandi akishyurwa ku Buyobozi bw’Imisoro bitarenze ku wa 31 Ukuboza ya buri mwaka.

Mu byumweru bishize, Ikigo cy’Imisoro n’Amahoro (RRA) cyagiranye ibiganiro n’ingeri zitandukanye z’abasora, hagamijwe gusobanura impinduka nshya, mu rwego rwo gufasha abo bireba gusobanukirwa inshingano zabo n’uburyo bwo gukusanya no kwishyura uwo musoro. Bishimiye ibi biganiro, byateguwe hagamijwe kunoza ishyirwa mu bikorwa ry’izi mpinduka no kubahiriza amategeko.