East & Southern Africa
Rwanda: tax at a glance
This is a residence-based system, with a 30% top personal rate, a corporate rate cut to 28%, and 18% VAT.
Ways to relocate to Rwanda
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%Progressive, from 0% to 30%, with the top rate applying above RWF 200,000/month.
- Corporate income
- 28%
- Capital gains
- 5%, on shares and immovable property
- VAT
- 18%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 3% for pension and medical (RSSB)
- Social security (employer)
- 5% for pension and medical (RSSB)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Immovable property tax of up to 1%, plus a 2% transfer tax
- Other
- Community-based health insurance
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
The Kigali International Financial Centre offers 0% for international HQs and 3% for pure holding companies, SPVs and collective investment schemes. The family-office cluster, covering wealth management, family office services, private banking and fund management, pays 15%. A 5-year personal exemption on foreign-source income does exist, but it requires employment at a licensed entity. Passive investors do not qualify.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references