Rwanda tax
Tax residence: At least 183 days in the tax period. Special regime for new residents: Five-year exemption of foreign-source income.
Checked against official sources on Change log
Tax residence
- At least 183 days in the tax period · Presence in Rwanda in aggregate for 183 days or more makes an individual resident; permanent residence, habitual abode or a 122-day average over the two preceding periods are alternative tests.
- Residents are liable to personal income tax on all domestic and foreign sources (Art. 12).
Special regimes for new residents
Special regime
Rwanda: five-year exemption of foreign-source income for new residents working in the Kigali International Financial Centre
0% tax
Details
- Who: Not resident in Rwanda in the five years immediately before becoming resident
A resident who was not resident in Rwanda in the five years before becoming resident, and who works as an expert or professional directly for an entity carrying out Kigali International Financial Centre licensed activities, is exempt from personal income tax on foreign-source income during the first five years after becoming resident. 1
Taxed on
Foreign-source income of the individual; Rwanda-source income remains taxable at the ordinary rates.
Who it applies to
- Not resident in Rwanda in the five years immediately before becoming resident.
- Works as an expert or professional directly for an entity carrying out Kigali International Financial Centre licensed activities.
Exclusions
- Exemption runs for the first five years after the date of becoming resident only.
Tax residence
Applies after tax residence is acquired under the Law 027/2022 residence tests.
Visas
Not tied to a particular permit class.
Other taxes
Rwanda-source employment income, VAT and social contributions remain payable.
Checked against official sources on Change log
Standard rules and foreign-source income
Standard rules
Rwanda: personal income tax 0-30%; residents taxed on domestic and foreign-source income
30% tax
Details
- On: Employment income (monthly bands): RWF 0-60,000 at 0%
- Limit: RWF 60k/mo ≈ $41
A resident taxpayer is liable to personal income tax on all domestic and foreign-source income; employment income is taxed monthly at 0% to RWF 60,000, (≈ $41) 10% to 100,000, 20% to 200,000 and 30% above. 1
Taxed on
Employment income (monthly bands): RWF 0-60,000 at 0%; 60,001-100,000 at 10%; 100,001-200,000 at 20%; above 200,000 at 30%. Business profit (annual bands): RWF 0-720,000 at 0%; 720,001-1,200,000 at 10%; 1,200,001-2,400,000 at 20%; above 2,400,000 at 30%. These are the rates from the second year after commencement of Law 027/2022.
Who it applies to
- Resident individual: permanent residence in Rwanda; or habitual abode in Rwanda; or a Rwandan representing Rwanda abroad; or presence of 183 days or more in the tax period; or presence averaging more than 122 days in each of the two preceding tax periods.
Exclusions
- Non-residents are taxed only on Rwanda-source income.
- Casual labourers are taxed at 15% (first RWF 60,000 (≈ $41) monthly at 0%).
Limits
- RWF 60,000 a month (≈ $41) · Monthly employment income up to this amount is taxed at 0%.
- RWF 720,000 a year (≈ $490) · Annual business profit up to this amount is taxed at 0%.
Days in the country
- At least 183 days in the tax period · Presence in Rwanda in aggregate for 183 days or more makes an individual resident; permanent residence, habitual abode or a 122-day average over the two preceding periods are alternative tests.
Tax residence
Residents are liable to personal income tax on all domestic and foreign sources (Art. 12).
Visas
Tax residence follows the Law 027/2022 tests, not the immigration permit class.
Other taxes
Value added tax and social security contributions apply separately.
Checked against official sources on Change log
VAT, social security and other taxes
- Value added tax and social security contributions apply separately.
- Rwanda-source employment income, VAT and social contributions remain payable.
Questions people ask
When do you become a tax resident in Rwanda?
At least 183 days in the tax period (Presence in Rwanda in aggregate for 183 days or more makes an individual resident; permanent residence, habitual abode or a 122-day average over the two preceding periods are alternative tests). Residents are liable to personal income tax on all domestic and foreign sources (Art.
Who qualifies for Five-year exemption of foreign-source income?
Not resident in Rwanda in the five years immediately before becoming resident. Not tied to a particular permit class.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (1)
Official sources
- Law n° 027/2022 of 20/10/2022 on taxes on income (Official Gazette Special of 28/10/2022) · Rwanda Revenue Authority / Official Gazette of the Republic of Rwanda · checked 2026-10-10 · published 2022-10-28