RW
KIFC foreign-source PIT exemption
Active
Exemption
Rwanda · special tax regime
Rate
—
Duration
5 years
Prior non-residency
5 years
required before applying
Standard top income tax
30.0%
Rwanda, without the regime
Overview
- Regime
- KIFC foreign-source PIT exemption
- Country
- Rwanda
- Type
- Exemption
- Status
- Active
- Effective from
- Oct 20, 2022
- Expires on
- —
Details
- Summary
- Five-year exemption from PIT on foreign-sourced income for new residents working as experts for Kigali International Financial Centre licensees.
- Eligibility
- Individual was not Rwandan tax resident in the five years before becoming resident and works as an expert or professional directly for an entity carrying out KIFC-licensed activities
- Benefits
- Foreign-sourced employment and investment income exempt from PIT for the first five years of residence
- Requirements
- Qualifying KIFC employment and prior non-residency
- Limitations
- Rwanda-source income remains taxable; domestic income not covered
- Income types covered
- Foreign-sourced personal income
- Duration details
- Five years from date of becoming resident
Other regimes in Rwanda
| Name | Type | Rate |
|---|---|---|
| ICT Sector Tax Incentives | Flat rate | 15.0% |
View source RRA PIT guidance