East & Southern Africa
Rwanda tax rates 2026
This is a residence-based system, with a 30% top personal rate, a corporate rate cut to 28%, and 18% VAT.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 30%Progressive, from 0% to 30%, with the top rate applying above RWF 200,000/month. |
|---|---|
| Corporate income | 28% |
| Capital gains | 5%, on shares and immovable property |
| VAT | 18% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 3% for pension and medical (RSSB) |
| Social security (employer) | 5% for pension and medical (RSSB) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Immovable property tax of up to 1%, plus a 2% transfer tax |
| Other | Community-based health insurance |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
The Kigali International Financial Centre offers 0% for international HQs and 3% for pure holding companies, SPVs and collective investment schemes. The family-office cluster, covering wealth management, family office services, private banking and fund management, pays 15%. A 5-year personal exemption on foreign-source income does exist, but it requires employment at a licensed entity. Passive investors do not qualify.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Rwanda
The residency and citizenship routes that lead here, weighed against the tax picture above.