Rwanda Tax Overview

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))