Individual - Taxes on personal income

Last reviewed - 20 July 2022

Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income. The same rates of tax are applicable to both residents and non-residents.

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, and investment income.

Personal income tax rates

The current monthly personal income tax (PIT) rates are as follows:

Bands of income (RWF*) Taxable income (RWF) PIT rate (%)
From To
0 30,000 30,000 0
30,001 100,000 70,000 20
100,001 and above   30

* Rwandan francs

Local income taxes

There are no local income taxes in Rwanda.