🇷🇼 Rwanda
RW / RWA #144
Nomad Score
57.0
Cities
12
Currency
RWF
🇷🇼 RWANDA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Rwanda-sourced income.
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).
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
⭐ SPECIAL REGIMES (1)
| 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 |
🏠 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
🔗 RELATED
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