Rwanda is recognized as a world leader in promoting gender equality and offers an encouraging example of how post-conflict countries can seize the reform momentum after conflict ends, to support women's empowerment. While women entrepreneurs are a significant force in Rwanda's private sector, inequalities continue to persist. Available data indicate that women's share of business ownership decreases as the degree of formalization increases. In addition, women-owned businesses have highlighted the burdensome tax system as a top business constraint and have also indicated the need for management and technical skills and better access to training facilities to grow their businesses. This report seeks to provide an in-depth legal and regulatory analysis while also reflecting the successes and challenges that women entrepreneurs are facing in Rwanda.