OpenAccountants/Rwanda/Rwanda Tax Overview

Rwanda Tax Overview

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: tax overview for Rwanda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Built by Michael Cutajar and the OpenAccountants team· Last updated Jun 25, 2026

Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.

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Key figures — Rwanda, 2025

Every figure is drawn from this Guide and cited to its source.

National tax authority

Rwanda Revenue Authority (RRA)Law establishing the Rwanda Revenue AuthorityView source ↗

Currency

Rwandan franc (RWF)RRA general guidanceView source ↗

Standard tax period (fiscal year)

Calendar year, 1 January to 31 December (a different 12-month accounting period may be authorised)Income Tax Law (Law No. 027/2022)View source ↗

Basis of taxation

Residents are taxed on worldwide income; non-residents are taxed only on Rwandan-source incomeIncome Tax Law (Law No. 027/2022)View source ↗

Top personal income tax rate

30Income Tax Law (Law No. 027/2022)View source ↗

Standard corporate income tax rate

28Income Tax Law (Law No. 027/2022) as amended by the 2025 tax reformsView source ↗

Does Rwanda have VAT?

18Law on Value Added TaxView source ↗

Annual income tax return deadline

Within three months after the end of the tax period (31 March for a calendar-year taxpayer)Tax Procedures Law / Income Tax Law (Law No. 027/2022)View source ↗

Monthly PAYE and VAT remittance deadline

By the 15th day of the month following the periodTax Procedures LawView source ↗

Digital services tax (DST)

1.52025 tax reforms (digital services tax)View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Rwanda tax system at a glance

Rwanda's taxes are administered by the Rwanda Revenue Authority (RRA) and largely codified in Law No. 027/2022 of 20/10/2022 establishing taxes on income (the Income Tax Law). A multi-year reform package (2025-2030) is phasing the corporate rate down and pension contributions up.

National tax authority — Rwanda Revenue Authority (RRA) (Law establishing the Rwanda Revenue Authority)
Currency — Rwandan franc (RWF) (RRA general guidance)
Standard tax period (fiscal year) — Calendar year, 1 January to 31 December (a different 12-month accounting period may be authorised) (Income Tax Law (Law No. 027/2022))
Basis of taxation — Residents are taxed on worldwide income; non-residents are taxed only on Rwandan-source income (Income Tax Law (Law No. 027/2022))
Top personal income tax rate — 30 percent (Income Tax Law (Law No. 027/2022))
Standard corporate income tax rate — 28 percent (Reduced from 30% under the 2025 reforms; medium-term target of 20%) (Income Tax Law (Law No. 027/2022) as amended by the 2025 tax reforms)
Does Rwanda have VAT? — 18 percent (Yes — standard VAT rate) (Law on Value Added Tax)
Annual income tax return deadline — Within three months after the end of the tax period (31 March for a calendar-year taxpayer) (Tax Procedures Law / Income Tax Law (Law No. 027/2022))
Monthly PAYE and VAT remittance deadline — By the 15th day of the month following the period (Tax Procedures Law)
Digital services tax (DST) — 1.5 percent (1.5% on income of foreign digital platforms with significant presence in Rwanda; Introduced under the 2025 reforms (approx — confirm scope)) (2025 tax reforms (digital services tax))

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Rwanda tax system at a glance

National tax authority — Rwanda Revenue Authority (RRA) (Law establishing the Rwanda Revenue Authority)

Currency — Rwandan franc (RWF) (RRA general guidance)

Standard tax period (fiscal year) — Calendar year, 1 January to 31 December (a different 12-month accounting period may be authorised) (Income Tax Law (Law No. 027/2022))

Basis of taxation — Residents are taxed on worldwide income; non-residents are taxed only on Rwandan-source income (Income Tax Law (Law No. 027/2022))

Top personal income tax rate — 30 percent (Income Tax Law (Law No. 027/2022))

Standard corporate income tax rate — 28 percent (Reduced from 30% under the 2025 reforms; medium-term target of 20%) (Income Tax Law (Law No. 027/2022) as amended by the 2025 tax reforms)

Does Rwanda have VAT? — 18 percent (Yes — standard VAT rate) (Law on Value Added Tax)

Annual income tax return deadline — Within three months after the end of the tax period (31 March for a calendar-year taxpayer) (Tax Procedures Law / Income Tax Law (Law No. 027/2022))

Monthly PAYE and VAT remittance deadline — By the 15th day of the month following the period (Tax Procedures Law)

Digital services tax (DST) — 1.5 percent (1.5% on income of foreign digital platforms with significant presence in Rwanda; Introduced under the 2025 reforms (approx — confirm scope)) (2025 tax reforms (digital services tax))