Tax
Taxes in Rwanda
Companies pay corporate income tax of 28%, with 0%, 3% or 15% for qualifying registered investors. VAT is 18%, the main withholding tax 15%, and salaries are taxed monthly up to 30%. All taxes are declared online with the Rwanda Revenue Authority (RRA).
- Withholding tax on dividends, interest, royalties and service fees
- 15%1
- Withholding tax on dividends, interest, royalties and service fees
Company taxes
| Tax | Rate |
|---|---|
| Corporate income tax | 28% |
| Newly listed companies, for five years | 20% (40% of shares to the public) or 25% (30%) |
| Registered investors under Law N° 006/2021 | 0%, 3% or 15%, with conditions |
| Tax holiday, investments of USD 50 million or more | Up to seven years |
| Capital gains tax | 10% |
| Losses carried forward | Five years |
Source: Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025; Rwanda Revenue Authority: Law N° 027/2022 establishing taxes on income; Rwanda Revenue Authority: Investment incentives for registered investors, August 2023; Rwanda Revenue Authority: Law N° 014/2025 amending the income tax law1,2,3,4
VAT and excise
- 18% on most goods and services supplied in Rwanda or imported; exports are zero-rated.
- Registration is compulsory above RWF 20 million of turnover a year or RWF 5 million in a quarter.
- Returns are quarterly up to RWF 200 million of turnover a year and monthly above, due within 15 days.
- Foreign suppliers of online services to customers in Rwanda charge 18% VAT.
- Excise duty applies to drinks, tobacco, fuel, vehicles and some services, with lower rates for local raw materials.
Source: Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025; Rwanda Revenue Authority: Ministerial Order N° 004/26/10/TC on VAT on goods and services provided online1,5
Withholding taxes
| Payment | Rate |
|---|---|
| Dividends, interest, royalties, service fees | 15% |
| Profits repatriated by a branch | 15% |
| Listed securities, to EAC residents | 5% |
| Imports for commercial use | 5% of CIF value |
| Public tenders | 3%, excluding VAT |
Source: Rwanda Revenue Authority: Basic information on Rwanda taxation, 20251
Sixteen published double tax treaties can lower the 15% rate.6
Payroll
| Monthly taxable pay (RWF) | PAYE |
|---|---|
| 0 to 60,000 | 0% |
| 60,001 to 100,000 | 10% |
| 100,001 to 200,000 | 20% |
| Above 200,000 | 30% |
Source: Rwanda Revenue Authority: Basic information on Rwanda taxation, 20251
Employers also pay RSSB contributions: 6% pension (with 6% from the employee), 2% occupational hazards and 0.3% maternity leave (with 0.3% from the employee). The pension rate rises by two points a year from 2027 to 20% in 2030.7,8
Customs
Rwanda applies the EAC common external tariff: 0% on raw materials and capital goods, 10% or 25% on intermediate goods and 35% on finished products. Goods of EAC origin enter at 0%. Most imports from outside the EAC also pay a 1.5% infrastructure levy and a 0.2% African Union levy.9,10,11
Key deadlines
| What | When |
|---|---|
| Corporate income tax prepayments | 30 June, 30 September and 31 December |
| Annual corporate income tax return and payment | 31 March of the following year |
| VAT and PAYE returns | Within 15 days after the month or quarter |
| RSSB contributions | By the 15th of the following month |
| Excise duty | Within 5 days after the month |
Source: Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025; Rwanda Revenue Authority: Declaration and payment of RSSB contributions1,12
Sources
- Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025
- Rwanda Revenue Authority: Law N° 027/2022 establishing taxes on income
- Rwanda Revenue Authority: Investment incentives for registered investors, August 2023
- Rwanda Revenue Authority: Law N° 014/2025 amending the income tax law
- Rwanda Revenue Authority: Ministerial Order N° 004/26/10/TC on VAT on goods and services provided online
- Rwanda Revenue Authority: International agreements
- RSSB: Presidential Order N° 086/01 of 12/12/2024 on the pension contribution rate
- Rwanda Revenue Authority: Pension scheme contribution
- East African Community: Customs union at 25
- Rwanda Revenue Authority: EAC customs union
- Rwanda Revenue Authority: Tax handbook, 2025
- Rwanda Revenue Authority: Declaration and payment of RSSB contributions
Figures checked 9 November 2026. Prepared by InvestRwanda.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
