Residential Rents in Rwanda
How home rents work
- Rents are agreed by the month, in Rwandan francs or US dollars, often with some months paid in advance and a deposit.
- Furnished houses and apartments are let across Kigali; the main office areas, such as Kiyovu, Kimihurura and Kacyiru, have homes close by.
- Utilities are usually paid by the tenant: electricity on prepaid meters, water to WASAC, and internet.
- Security, garden staff and a generator may or may not be in the rent; agree this in writing.
There are no official figures for residential rents in Rwanda. Asking rents on listing sites are not achieved rents. Visit several homes in the same area and get quotes in writing.
The taxes behind the rent
| Tax | Who pays | Rate |
|---|---|---|
| VAT on rent | Tenant, through the landlord | Exempt for residential leases over 90 days; 18% on commercial rent |
| Rental income tax | Individual landlord, to the district | 0% to RWF 180,000, 20% to RWF 1,000,000, 30% above, on half the rent |
| Property tax | Owner | 0.5% of the market value of a residential building a year |
| Land tax | Owner | RWF 0–80 per m² of plot a year |
Source: Rwanda Revenue Authority: Tax handbook 2025; Rwanda Revenue Authority: Rental income tax; Rwanda Revenue Authority: Immovable property tax; The New Times: City of Kigali explains newly adjusted land tax1,2,3,5
A company that rents homes for staff pays the rent without VAT on leases over 90 days. If the company pays the rent for an employee, the benefit may count as taxable employment income under PAYE; check with RRA or a tax adviser.1
Budgeting for staff housing
- Budget from written quotes, not averages, and allow for a rent review each year.
- Allow for inflation: urban housing, water and energy prices rose 18.3% in the year to September 2026.
- Add electricity and water at the regulated tariffs (water for homes is RWF 340 to 877 per m³), and internet.
- Ask whether the lease can be in the company’s name, and who pays for repairs.
Source: National Institute of Statistics of Rwanda: Consumer Price Index, September 2026; Rwanda Utilities Regulatory Authority: Water statistics, second quarter of 20244,6
Frequently Asked Questions
Are there official figures for home rents?
No. Rents are agreed between landlord and tenant.
Is VAT charged on home rent?
Not on leases of more than 90 days.
Is housing paid by the employer taxable?
It may count as taxable employment income under PAYE. Check with RRA or a tax adviser.
How fast are housing costs rising?
Urban housing, water and energy prices rose 18.3% in the year to September 2026.
Sources
- Rwanda Revenue Authority: Tax handbook 2025 (PDF)
- Rwanda Revenue Authority: Rental income tax
- Rwanda Revenue Authority: Immovable property tax
- National Institute of Statistics of Rwanda: Consumer Price Index, September 2026 (PDF)
- The New Times: City of Kigali explains newly adjusted land tax
- Rwanda Utilities Regulatory Authority: Water statistics, second quarter of 2024
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.
