Rwanda Capital Gains Tax
Detailed capital gains tax rates and rules for Rwanda in 2026.
Capital GainsRWF
Capital gains tax is levied at 5% on gains from the disposal of commercial immovable property and shares. Listed shares on the Rwanda Stock Exchange are exempt. The gain is the difference between the selling price and the purchase price.
Standard Rate
5%
Exemptions
- Gains from the disposal of listed shares on the Rwanda Stock Exchange
- Gains from the disposal of a primary residence
How Rwanda Capital Gains compares
Rwanda’s capital gains tax rate of 5% is the 152nd highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Rwanda
5%
Africa average
14.1%
Global average
13.8%
