Individual - Foreign tax relief and tax treaties

Last reviewed - 28 February 2024

Foreign tax relief

Individuals whose home country is Rwanda can claim credits in Rwanda for foreign taxes suffered on foreign income. The credits are generally limited to the lower of the foreign taxes paid and the Rwandan taxes due. The foreign tax suffered must be substantiated by appropriate evidence (i.e. tax declaration, WHT certificate, or other acceptable document) for the credit to be granted.

Tax treaties

Currently, Rwanda has double tax treaties (DTTs) with Barbados, Belgium, the People's Republic of China, the Democratic Republic of Congo, Jersey, Luxembourg, Mauritius, Morocco, Qatar, Singapore, South Africa, Turkey, and the United Arab Emirates (see Tax treaties in the Withholding taxes section of the Corporate tax summary for more information).