Individual - Taxes on personal income

Last reviewed - 28 February 2024

Rwandan 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

Local income taxes

There are no local income taxes in Rwanda.