Africa · RWF
Rwanda
Reviewed 2026-06-21
Top income tax
30%
Self-employed SS
Optional
VAT
18%
Capital gains
5%
Exit tax
No
Nomad visa
No
60
/ 100
Tax efficiency47
Ease to enter63
Ease to exit93
Cost of living50
Internet50
English25
Rwanda taxes residents on worldwide income using progressive monthly brackets that top out at 30 percent, with a 28 percent corporate rate and 18 percent VAT. There is no wealth, inheritance, or exit tax, and no CFC rules, while capital gains on share transfers carry a flat 10 percent charge. A solopreneur becomes tax resident after 183 days, and qualifying inbound experts tied to the Kigali International Financial Centre can claim a five-year exemption on foreign-sourced income.
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate10%
Top rate threshold$1,850
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate6.8%
Employer SS rate8.3%
Indirect & other taxes
VAT standard rate18%
Capital gains rate5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate28%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameKIFC inbound expert regime (5-year foreign-income PIT exemption)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
English proficiencyLow
Civil liberties23
Sources
- PwC Worldwide Tax Summaries — Rwanda Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Rwanda Individual Other taxes (CGT, wealth, inheritance, social security)
- PwC Worldwide Tax Summaries — Rwanda Corporate Other taxes (VAT, RSSB rates)
- PwC Worldwide Tax Summaries — Rwanda Corporate Withholding taxes
- PwC Worldwide Tax Summaries — Rwanda Individual Residence (183-day rule)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.