Individual - Residence

Last reviewed - 20 July 2022

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.

The term 'habitual abode' is not defined in the law.