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.