Individual - Foreign tax relief and tax treaties

Last reviewed - 18 July 2023

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