🇷🇼 Rwanda Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 30.0% Worldwide system

Corporate tax 28.0%

VAT 18.0% standard rate

Tax residency 183 days 17 tax treaties

Rwanda tax profile

Data year: 2026

Tax system: Worldwide Rwandan tax residents are taxed on worldwide income; non-residents pay tax on Rwanda-source income only. The standard corporate income tax rate is 28%. Value-added tax is 18% on most taxable supplies. Micro-enterprises and small businesses may use turnover-based lump-sum regimes instead of standard income tax.
Top PIT rate: 30.0%
Corporate tax rate: 28.0%
VAT: 18.0%
Capital gains tax: 10.0% Capital gains on shares, debt, options, licences and similar instruments are taxed at 10% on the net gain (rate increased from 5% under 2025 income-tax reforms). Listed secondary-market securities and certain restructurings are exempt. Gains on commercial immovable property can be taxed at 30%.
Social security (employee): 6.0%
Social security (employer): 6.0%
Dividend withholding: 15.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Treaty count: 17

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
RWF 0	RWF 720,000	0.0%	$0 – $533
RWF 720,000	RWF 1,200,000	10.0%	$533 – $889
RWF 1,200,000	RWF 2,400,000	20.0%	$889 – $1,778
RWF 2,400,000	and above	30.0%	$1,778 +

Special regimes
Name	Type	Rate/amount	Duration	Status
ICT Sector Tax Incentives Preferential 15% CIT rate for registered ICT investors, with potential seven-yea...	Flat rate	15.0%	7yr	Active
KIFC foreign-source PIT exemption Five-year exemption from PIT on foreign-sourced income for new residents working...	Exemption	No rate or amount recorded	5yr	Active

Digital Services Tax

Days threshold: 183 days
Residency rules: An individual is resident if they have a permanent residence in Rwanda, a habitual abode in Rwanda, represent Rwanda abroad as a Rwandan official, stay in Rwanda more than 183 days in any 12-month period, or are present during the tax year and averaged more than 122 days in each of the two preceding tax periods.
Exit tax: No
CFC rules: No

RRA — Personal Income Tax (accessed Oct 9, 2026) Annual PIT bands from 2023, KIFC foreign-income exemption, resident worldwide taxation
RRA — Pension scheme contributions (accessed Oct 9, 2026) Mandatory pension 6% employee and 6% employer from 2025
PwC Worldwide Tax Summaries — Rwanda (accessed Oct 9, 2026) CIT 28%, VAT 18%, WHT, CGT 10%, RSSB rates, residency tests, DST 1.5%, 2025–2030 reforms
MINECOFIN — Double Taxation Agreements (accessed Oct 9, 2026) Seventeen bilateral DTAs published by Ministry of Finance

Oct 9, 2026
- Income tax brackets updated
- Special tax regimes updated
2026 refresh: added PIT brackets, pension 3%/5% → 6%/6%, treaty count 10 → 17, data year 2025 → 2026, verified 2026-10-09, KIFC regime, sources and notes (https://www.rra.gov.rw/en/taxes-fees/domestic-taxes/income-tax/personal-income-tax-pit-1) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%