Rwanda
Eastern Africa · RW · 14 treaties
What are the main tax rates in Rwanda?
Rwanda has a top personal income tax rate of 30%, a corporate tax rate of 28%, and a standard VAT of 18%. Capital gains tax is 0%.
Tax profile
| Corporate income tax | 28% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 30% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Rwanda?
- To establish tax residency in Rwanda, you must be present in the country for 183 days.
- What is the capital gains tax rate in Rwanda?
- Rwanda has a capital gains tax rate of 0%.
- What is the dividend withholding tax rate in Rwanda?
- The dividend withholding tax rate in Rwanda is 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- permanent residence in Rwanda
- habitual abode in Rwanda
- Rwandan representing Rwanda abroad
- presence in Rwanda for 183+ days in a 12-month period
- presence averaging 122+ days in each of the two preceding tax periods
Rwanda’s official guidance uses presence and residence-style tests, not citizenship or domicile. In practice, tax residency ends when the individual no longer meets the residence or day-count tests, so leaving Rwanda and staying below the thresholds is relatively straightforward.
Source: Rwanda Revenue Authority (RRA)
Tax treaty network (20)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Belgium | 15% | 10% | 10% |
| China | 7.5% | 8% | 10% |
| Mauritius | 10% | 10% | 10% |
| South Africa | 20% | 10% | 10% |
| United Arab Emirates | 7.5% | 10% | 10% |
| Qatar | 10% | 10% | 10% |
| Turkey | 10% | 10% | 10% |
| Morocco | 8% | 10% | 10% |
| Jersey | 10% | 10% | 10% |
| Kenya | — | — | — |
| Uganda | — | — | — |
| United Republic of Tanzania | — | — | — |
| Zambia | — | — | — |
| Singapore | 7.5% | 10% | 10% |
| Angola | 10% | 10% | 10% |
| Barbados | 7.5% | 10% | 10% |
| Democratic Republic of the Congo | 10% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Luxembourg | 10% | 10% | 10% |
| Republic of the Congo | 10% | 10% | 10% |