Individual - Residence

Last reviewed - 18 July 2023

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 tax period, either continuously or intermittently, or
  • stays in Rwanda during the tax period of assessment and has been present for periods averaging more than 122 days in each of the 2 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.