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

🇷🇼 Rwanda RW / RWA #144

Nomad Score 55.0

Cities 12

Region African Union, Francophone, Africa, Africa, Eastern Africa, Least Developed Countries

Currency RWF

🇷🇼 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

Digital Services Tax

Tax Authority: Rwanda Revenue Authority (RRA) (website)

Name	Type	Rate/Amount	Duration	Status
ICT Sector Tax Incentives Preferential 15% CIT rate for registered ICT companies, with potential 7-year ta...	Flat rate	15.0%	7yr	Active

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

Fiscal Year 01-01 – 12-31

Filing Deadline March 31

Annual income tax return due March 31.

PwC Worldwide Tax Summaries - Rwanda (accessed Mar 23, 2026)
PIT, CIT, VAT, withholding rates