Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income. The same rates of tax are applicable to both residents and non-residents.
The taxable income of a person for any year is the total of that person's income for the year less the total amount of deductions allowed to that person. Taxable income comprises the following: employment income, business profits, and investment income.
Personal income tax rates
The current monthly personal income tax (PIT) rates are as follows:
|Bands of income (RWF*)
||Taxable income (RWF)
||PIT rate (%)
* Rwandan francs
Local income taxes
There are no local income taxes in Rwanda.