Rwanda
Individual - Taxes on personal income
Last reviewed - 20 July 2022Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income and the same tax rates are applicable to both residents and non-residents of Rwanda.
However, a resident taxpayer who was not a resident of Rwanda in the 5 years immediately prior to becoming resident, who works as an expert or a professional directly for an entity carrying out KIFC licensed activities, is exempted from PIT on foreign sourced income during the first 5 years following the date of becoming a resident.
The taxable income of a person for any year is the total of that person's income for the year less the total amount of deductions allowed to that person. Taxable income comprises the following: employment income, business profits, investment income and capital gains.
Personal income tax rates
Monthly PIT rates are as follows:
- Applicable to October 2023.
Bands of income (RWF) |
Taxable income (RWF) |
PIT rate (%) |
|
From |
To |
||
0 |
60,000 |
60,000 |
0 |
60,001 |
100,000 |
40,000 |
20 |
100,001 |
And above |
30 |
- Applicable from November 2023 going forward.
Bands of income (RWF) |
Taxable income (RWF) |
PIT rate (%) |
|
From |
To |
||
0 |
60,000 |
60,000 |
0 |
60,001 |
100,000 |
40,000 |
10 |
100,001 |
200,000 |
100,000 |
20 |
200,001 |
And above |
30 |
Local income taxes
There are no local income taxes in Rwanda.