Rwanda tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Rwanda tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Rwanda | 30%* | 10%† | 15%† | 15%† | 15% | 10%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Rwanda profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Resident PIT bands and qualifying securities gains updated. Domestic property rental uses separate bands after 50% expenses. Pension contribution is 6% employee in 2025–2026 with staged enacted increases. KIFC foreign-source exemption requires professional/employer eligibility and prior nonresidence; no automatic exemption applies.
- CBHI is 0.5% of statutory net salary under PM Order 001/03, article 5, from 23 February 2026. It is unassessed here because net-salary payroll inputs are missing; it is not 0.5% of gross wages.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Rwanda tax profile?
Partly complete. The Rwanda profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Rwanda?
Provisionally 30%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure.
How are capital gains taxed in Rwanda?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Rwanda?
The top rate is 15% on dividends and 15% on interest.
How is crypto taxed in Rwanda?
Still unverified: we have not settled how Rwanda classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 10%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; 10% on gains from shares. 'No comprehensive law on taxation of capital gains for individuals'.
Does Rwanda tax foreign income?
Yes. Rwanda taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Rwanda have a wealth tax?
No. Rwanda has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Rwanda have an exit tax for individuals?
This is not verified yet: we have not checked whether Rwanda taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Rwanda have?
Our profiles list one regime: Kigali International Financial Centre (KIFC) (up to 5 years) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Rwanda?
The Rwanda day test (183 days in the tax period or presence plus a two-year average above 122): 183 days in the calendar tax period, or presence now and prior two years averaging over 122. A home, habitual abode, government representation, an approved different tax period and tax treaty facts can change the result.
Residence decides whether Rwanda taxes you on these rates. See the Rwanda day-count test and count your own days.
Sources
The Rwanda profile cites 6 sources for these rules, 1 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Rwanda net wealth/worth tax · summary, retrieved 2026-11-10
- Republic of Rwanda; Ministry of Justice Gazette · official, retrieved 2026-11-10
- PwC Worldwide Tax Summaries - Rwanda individual taxes · summary, retrieved 2026-11-10
- PwC Worldwide Tax Summaries — Rwanda individual other taxes · summary, retrieved 2026-11-10
- PwC Worldwide Tax Summaries — Rwanda income determination · summary, retrieved 2026-11-10
- PwC Worldwide Tax Summaries — Rwanda corporate other taxes · summary, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Rwanda with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Rwanda side by side with other countries, see every country or try the live demo.
Other countries in Africa: Senegal, Tunisia, Tanzania, Uganda, South Africa, Zambia.