Source-cited draft: tax overview for Rwanda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| 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 incomeIncome Tax Law (Law No. 027/2022) | |
| Top personal income tax rate | 30%Income Tax Law (Law No. 027/2022) | |
| Standard corporate income tax rate | 28%Income Tax Law (Law No. 027/2022) as amended by the 2025 tax reforms |
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.
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| Does Rwanda have VAT? | Yes — standard VAT rate of 18%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 periodTax Procedures Law |
| Digital services tax (DST) | 1.5% on income of foreign digital platforms with significant presence in Rwanda2025 tax reforms (digital services tax) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.