Rwanda Personal Income Tax
Detailed personal income tax rates and rules for Rwanda in 2026.
Income TaxRWF
Rwanda levies progressive income tax with rates from 0% to 30%. The first RWF 360,000 annually is tax-free. Employment income is taxed through PAYE. Non-residents are taxed at 30% on Rwandan-sourced income.
| Income Range (RWF) | Tax Rate |
|---|---|
| RF 0 – RF 360K | 0% |
| RF 360K – RF 1.2M | 20% |
| RF 1.2M+ | 30% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have a permanent home in Rwanda and are present at any time, or if present for more than 183 days in a 12-month period.
How Rwanda Income Tax compares
Rwanda’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Rwanda
30%
Africa average
32.3%
Global average
27.7%
