Rwanda
Individual - Taxes on personal income
Last reviewed - 20 July 2024Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income. 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 five 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 five 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, and investment income.
Personal income tax rates
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 |
* Rwandan francs
Local income taxes
There are no local income taxes in Rwanda.