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Individual - Sample personal income tax calculation
Last reviewed - 21 March 2025This sample PIT calculation assumes two resident individuals whose annual income is RWF 45,000,000, each. Employee 1 is provided with an employer-owned house and car for private use, while the employer rents a house and car at RWF 1,000,000 and RWF 350,000, respectively, for Employee 2. Both of the employees have children attending school, and the employer provides an education allowance of RWF 720,000 per year to each, but paid on a monthly basis.
Individual PAYE calculation
| Item | Employee 1 (monthly)(RWF) | Employee 2 (monthly)(RWF) |
| Salary | 3,750,000 | 3,750,000 |
| Education allowance | 60,000 | 60,000 |
| Total cash | 3,810,000 | 3,810,000 |
| Add: Non-cash benefits (benefits-in-kind) | ||
| Company-owned house provided to Employee 1 (20% of 3,810,000) | 762,000 | 0 |
| Company-owned car provided to Employee 1 (10% of 3,810,000) | 381,000 | 0 |
| House rental cost on behalf of Employee 2 | 0 | 1,000,000 |
| Car rental cost on behalf of Employee 2 | 0 | 350,000 |
| Taxable income | 4,953,000 | 5,160,000 |
| PAYE thereon | (1,449,900) | (1,512,000) |
| Employee pension scheme contribution (6%) | (297,180) | (309,600) |
| Employee maternity benefits contribution (0.3%) | (14,859) | (15,480) |
| Net pay (before CBHI) | 3,191,061 | 3,322,920 |
| Employee community based health insurance (0.5% of net pay) | 15,955 | 16,614 |
| Net pay (after CBHI) | 3,175,106 | 3,306,305 |
| Employer social security contribution (6%) | 297,180 | 309,600 |
| Employer occupational hazards scheme contribution (2%) | 99,060 | 103,200 |
| Employer maternity benefits contribution (0.3%) | 14,859 | 15,480 |
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