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.
Worldwide (residence-based)
Last verified July 2026
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%
- 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
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 (1)
Frequently asked
What is the income tax rate in Rwanda?
The top marginal personal income tax rate in Rwanda is 30%. Progressive, from 0% to 30%, with the top rate applying above RWF 200,000/month.
What is the corporate tax rate in Rwanda?
The headline corporate income tax rate is 28%.
Does Rwanda tax capital gains?
Capital gains for individuals: 5%, on shares and immovable property.