Rental income tax calculator Rwanda
If you rent out a house, flat, shop or plot as an individual, you pay rental income tax to your district through the RRA. Enter the rent for the year to see the tax.
How it's calculated
- Taxable income is gross rent less 50%, which covers upkeep. Bank interest on a loan to build or buy the property also comes off, with proof.
- Up to RWF 180,000 a year: 0%. From RWF 180,000 to RWF 1,000,000: 20%. Above RWF 1,000,000: 30%.
An example
Rent of RWF 200,000 a month, RWF 2,400,000 for the year, gives taxable income of RWF 1,200,000 and tax of RWF 224,000.
Frequently asked questions
When is rental income tax due?
File and pay by 31 January of the following year, through the Rwanda Automated Local Government Taxes Management System.
Do I need a written lease?
Yes. The lease must be written and signed by owner and tenant, and a copy goes to the tax administration within 15 days of signing.
Do companies pay this tax?
No. It applies to individuals and any other person who is not subject to corporate income tax.
Key terms
- Gross rent
- All rent received in the year before any deduction.
- Taxable rental income
- Gross rent less the standard deduction and allowed loan interest.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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