Individual - Residence

Last reviewed - 28 February 2024

Residency is determined by reference to permanent residency, habitual abode, or physical presence. A person is resident in Rwanda if they fulfil one of the following conditions:

  • Has a permanent residence in Rwanda.
  • Has a habitual abode in Rwanda.
  • Is a Rwandan representing Rwanda abroad.
  • Stays in Rwanda for more than 183 days in any 12-month period, either continuously or intermittently.
  • Stays in Rwanda during the tax period of assessment and has been present for periods averaging more than 122 days in each of the two preceding tax periods.

The term 'habitual abode' is not defined in the law. However, the term ‘permanent residence’ has been defined to mean a taxpayer’s home, their house, an apartment, a hotel, or any other residential quarters in Rwanda where the taxpayer usually stays.