Rwanda
Sources and data for Rwanda
Every value the calculators use, with its effective dates and a link to the official source.
Monthly PAYE bands
- Current value
Table with 4 brackets
RWF 0 / RWF 60,000 0% RWF 60,000 / RWF 100,000 10% RWF 100,000 / RWF 200,000 20% RWF 200,000 + 30% - From
- 1 January 2024
- Checked on
- 26 October 2026
PAYE rate withheld by an employer who is not the first employer
- Current value
- 30%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Tax rate on casual labourers' pay
- Current value
- 15%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Monthly casual labour income taxed at 0%
- Current value
- RWF 60,000
- From
- 1 January 2025
- Checked on
- 26 October 2026
Pension contribution, employee share
- Current value
- 6%
- From
- 1 January 2025
- Until
- 31 December 2026
- Checked on
- 26 October 2026
Pension contribution, employer share
- Current value
- 6%
- From
- 1 January 2025
- Until
- 31 December 2026
- Checked on
- 26 October 2026
Maternity leave contribution, employee share
- Current value
- 0.3%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Maternity leave contribution, employer share
- Current value
- 0.3%
- From
- 1 January 2025
- Checked on
- 26 October 2026
CBHI contribution on net salary
- Current value
- 0.5%
- From
- 1 January 2025
- Checked on
- 26 October 2026
RSSB medical scheme (RAMA), employee share of basic salary
- Current value
- 7.5%
- From
- 1 January 2025
- Checked on
- 26 October 2026
RSSB medical scheme (RAMA), employer share of basic salary
- Current value
- 7.5%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Occupational hazards contribution, employer only
No verified figure for today
Minimum notice, less than one year of service
- Current value
- 15 days
- From
- 6 September 2018
- Checked on
- 26 October 2026
Minimum notice, more than one year of service
- Current value
- 30 days
- From
- 6 September 2018
- Checked on
- 26 October 2026
Unfair dismissal damages, minimum
- Current value
- 3 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Unfair dismissal damages, maximum
- Current value
- 6 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Unfair dismissal damages, maximum after more than 10 years with the employer
- Current value
- 9 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Terminal benefits in months of average salary, by years of service
- Current value
- Less than 5 years 2 months
- 5 to 10 years 3 months
- 10 to 15 years 4 months
- 15 to 20 years 5 months
- 20 to 25 years 6 months
- Over 25 years 7 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Service needed for terminal benefits
- Current value
- 12 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Annual leave earned per month of work
- Current value
- 1.5 days
- From
- 6 September 2018
- Checked on
- 26 October 2026
Annual leave per month for an employee aged 16 or 17
- Current value
- 2 days
- From
- 6 September 2018
- Checked on
- 26 October 2026
Years of service for each extra day of leave
- Current value
- 3 years
- From
- 6 September 2018
- Checked on
- 26 October 2026
Most annual leave a year
- Current value
- 21 days
- From
- 6 September 2018
- Checked on
- 26 October 2026
Short-term sick leave, most days
- Current value
- 15 days
- From
- 6 September 2018
- Checked on
- 26 October 2026
Long-term sick leave, most months
- Current value
- 6 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Long-term sick leave on full salary
- Current value
- 3 months
- From
- 6 September 2018
- Checked on
- 26 October 2026
Maternity leave
- Current value
- 14 weeks
- From
- 4 June 2024
- Checked on
- 26 October 2026
Final weeks of maternity leave reimbursed by RSSB
- Current value
- 8 weeks
- From
- 4 June 2024
- Checked on
- 26 October 2026
VAT standard rate
- Current value
- 18%
- From
- 5 September 2023
- Checked on
- 26 October 2026
VAT registration threshold over 12 months
- Current value
- RWF 20,000,000
- From
- 1 January 2025
- Checked on
- 26 October 2026
VAT registration threshold over three months
- Current value
- RWF 5,000,000
- From
- 1 January 2025
- Checked on
- 26 October 2026
Withholding tax on dividends, interest, royalties and payments to unregistered persons
- Current value
- 15%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Withholding tax on board member allowances
- Current value
- 30%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Withholding tax on goods imported for commercial use
- Current value
- 5%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Withholding tax on public tenders
- Current value
- 3%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Annual income tax bands for individuals (real regime)
- Current value
Table with 4 brackets
RWF 0 / RWF 720,000 0% RWF 720,000 / RWF 1,200,000 10% RWF 1,200,000 / RWF 2,400,000 20% RWF 2,400,000 + 30% - From
- 1 January 2024
- Checked on
- 26 October 2026
Corporate income tax rate
- Current value
- 28%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Flat tax for micro-enterprises by annual turnover
- Current value
Table with 5 brackets
RWF 0 / RWF 2,000,000 0% RWF 2,000,000.01 / RWF 4,000,000 0% 60,000.00 RWF 4,000,000.01 / RWF 7,000,000 0% 120,000.00 RWF 7,000,000.01 / RWF 10,000,000 0% 210,000.00 RWF 10,000,000.01 / RWF 12,000,000 0% 300,000.00 - From
- 1 January 2025
- Checked on
- 26 October 2026
Lump sum tax rate for small enterprises
- Current value
- 3%
- From
- 1 January 2025
- Checked on
- 26 October 2026
Top of the lump sum regime (annual turnover)
- Current value
- RWF 20,000,000
- From
- 1 January 2025
- Checked on
- 26 October 2026
Capital gains tax rate
- Current value
- 10%
- From
- 27 May 2025
- Checked on
- 26 October 2026
Tourism tax on accommodation
- Current value
- 3%
- From
- 27 May 2025
- Checked on
- 26 October 2026
Levy on motor vehicles for road maintenance, a year
- Current value
- Car RWF 50,000
- Jeep RWF 50,000
- Pick-up RWF 100,000
- Microbus RWF 100,000
- Minibus RWF 100,000
- Bus RWF 100,000
- Truck RWF 120,000
- Half trailer RWF 120,000
- Trailer RWF 150,000
- From
- 27 May 2025
- Checked on
- 26 October 2026
Annual rental income tax bands
- Current value
Table with 3 brackets
RWF 0 / RWF 180,000 0% RWF 180,000 / RWF 1,000,000 20% RWF 1,000,000 + 30% - From
- 1 January 2024
- Checked on
- 26 October 2026
Standard deduction from gross rent
- Current value
- 50%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Property tax, residential building and plot
- Current value
- 0.5%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Property tax, residential building of three floors
- Current value
- 0.25%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Property tax, residential building of more than three floors
- Current value
- 0.1%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Property tax, commercial building and plot
- Current value
- 0.3%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Property tax, industrial or small business building and plot
- Current value
- 0.1%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Highest land tax a square metre
- Current value
- RWF 80
- From
- 1 January 2024
- Checked on
- 26 October 2026
Tax on sale of commercial property by a seller registered for income tax
- Current value
- 2%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Tax on sale of property by a seller not registered for income tax
- Current value
- 2.5%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Part of the sale value not taxed
- Current value
- RWF 5,000,000
- From
- 1 January 2024
- Checked on
- 26 October 2026
Trading licence a year by turnover
- Current value
Table with 6 brackets
RWF 12,000,000 / RWF 20,000,000 0% 160,000.00 RWF 20,000,000.01 / RWF 200,000,000 0% 280,000.00 RWF 200,000,000.01 / RWF 1,000,000,000 0% 500,000.00 RWF 1,000,000,000.01 / RWF 25,000,000,000 0% 1,000,000.00 RWF 25,000,000,000.01 / RWF 50,000,000,000 0% 1,500,000.00 RWF 50,000,000,000 + 0% 2,000,000.00 - From
- 1 January 2025
- Checked on
- 26 October 2026
Trading licence a year for other activities
- Current value
- Business not registered for income tax, urban area RWF 60,000
- Business not registered for income tax, rural area RWF 30,000
- Transport by vehicle RWF 40,000
- Transport by boat RWF 20,000
- Transport by motorcycle RWF 8,000
- From
- 1 January 2025
- Checked on
- 26 October 2026
Monthly interest for late payment by length of delay
- Current value
- Up to 6 months 0.5%
- 6 to 12 months 1%
- More than 12 months 1.5%
- From
- 31 March 2023
- Checked on
- 26 October 2026
Fine for not declaring and paying on time
- Current value
- Up to 30 days late 20%
- 31 to 60 days late 40%
- More than 60 days late 60%
- From
- 31 March 2023
- Checked on
- 26 October 2026
Fine for declaring on time but paying late
- Current value
- Up to 30 days late 5%
- 31 to 60 days late 10%
- More than 60 days late 30%
- From
- 31 March 2023
- Checked on
- 26 October 2026
Penalty for late or false declaration of district taxes
- Current value
- 40%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Monthly interest on late district taxes
- Current value
- 1.5%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Extra penalty on unpaid district tax
- Current value
- 10%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Cap on the extra penalty on unpaid district tax
- Current value
- RWF 100,000
- From
- 1 January 2024
- Checked on
- 26 October 2026
Values that update automatically
BNR average exchange rate, Rwandan francs per US dollar
- Current value
- RWF 1,477.28
- Latest figure
- 12 November 2026
BNR average exchange rate, Rwandan francs per euro
- Current value
- RWF 1,637.343288
- Latest figure
- 12 November 2026
Urban consumer price index (February 2014 = 100)
- Current value
- 223.7
- Latest figure
- 1 September 2026