Top income tax
30.0%
Worldwide system
Corporate tax
28.0%
VAT
18.0%
standard rate
Tax residency
183 days
10 tax treaties
Rwanda tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Rwanda-sourced income.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 28.0%
- VAT
- 18.0%
- Capital gains tax
- 10.0% Capital gains taxed at 10% (increased from 5% in 2025).
- Social security (employee)
- 3.0%
- Social security (employer)
- 5.0%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 10
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| ICT Sector Tax Incentives Preferential 15% CIT rate for registered ICT companies, with potential 7-year ta... | 15.0% | 7yr | Active |
Tax flags
Digital Services Tax
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if has a permanent residence or dwells in Rwanda for 183+ days in a 12-month period.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Worldwide Tax Summaries - Rwanda (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates