Africa & Indian Ocean · East Africa
Rwanda
The best-marketed financial centre story in Africa and the least deliverable — an investment law that promises high-net-worth individuals permanent residence, and no immigration instrument that actually grants it.
Tax position
- Income tax (top)
- 30%
- Capital gains
- 10% — doubled from 5%, gazetted 29 May 2025
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- Kigali International Financial Centre: 0% for international HQs, 3% for pure holding companies, SPVs and collective investment schemes — but 15% for the family-office cluster (wealth management, family office services, private banking, fund management). A 5-year personal exemption on foreign-source income exists but requires employment at a licensed entity, so passive investors do not qualify.
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
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