Rw Tax Overview

---
name: rw-tax-overview
description: "Rwanda tax system at a glance for 2026: RRA, the income tax, VAT and procedure laws, headline rates and deadlines, and what changed in 2025 and 2026."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/rw-tax-overview"
  jurisdiction: "RW"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Rwanda Tax Overview

## Who this applies to

Anyone needing the map. Details sit in the linked skills.

## Rates, bands and thresholds

| Item | Amount | Tax year | Official URL |
|---|---|---|---|
| Top personal rate | 30% | 2026 | https://www.rra.gov.rw/en/domestic-tax-services/employment-tax-paye/calculate-paye |
| Corporate rate | 28% | 2026 | https://www.rra.gov.rw/fileadmin/user_upload/Law_amending_Income_Tax_Ok.pdf |
| VAT | 18% | 2026 | https://www.rra.gov.rw/en/domestic-tax-services/value-added-tax/penalties-and-interest |
| Capital gains | 10% | 2026 | https://www.minijust.gov.rw/index.php?eID=dumpFile&f=130496&t=f&token=[REDACTED] |
| Digital services tax | 1.5%, needs a ministerial order | 2026 | same |
| Tax period | Calendar year | 2026 | https://www.rra.gov.rw/fileadmin/user_upload/Income_Tax_law_of_2022.pdf |
| Environmental levy on imports in plastic | 0.2% of customs value basis, from 1 July 2025 | 2026 | https://www.minijust.gov.rw/index.php?eID=dumpFile&f=130496&t=f&token=[REDACTED] |

## The base

Residents on worldwide income, non-residents on Rwanda source (art 12). Authority: Rwanda Revenue Authority. Currency: Rwandan franc. Laws: 027/2022 (income), 049/2023 (VAT), 020/2023 (procedures), and amendments of 2023 and 2025. 2026 additions: Orders 003 and 004 of April, 006 to 009 of September. Skills: [income tax](rwanda-income-tax.md), [company tax](rw-corporate-income-tax.md), [VAT](rwanda-vat.md), [payroll](rwanda-payroll.md), [RSSB](rwanda-social-contributions.md), [formation](rw-company-formation.md).

## Deadlines and filing

Annual income tax: 31 March. PAYE, VAT, withholding: 15 days after the period. Portals: https://etax.rra.gov.rw and www.ishema.rssb.rw.

## Penalties and interest

See [rw-corporate-income-tax](rw-corporate-income-tax.md).

## Cross-border points

See [rw-corporate-income-tax](rw-corporate-income-tax.md).

## Two worked examples that recompute

```oa-check
name: Company tax on FRW 10,000,000
inputs:
  profit: 10000000
steps:
  - tax: profit * 0.28
expected:
  tax: 2800000.00
```

**Decision.** Same profit through a company then a 15% dividend to a resident individual, against the real regime, is worked from the two skills.

```oa-check
name: VAT on FRW 1,000,000
inputs:
  price: 1000000
steps:
  - vat: price * 0.18
expected:
  vat: 180000.00
```

## Ask the client first

1. Individual or company?
2. Resident?
3. Turnover?

## Sources

| Source | URL | Read on |
|---|---|---|
| Law 027/2022 establishing taxes on income (read: arts 3-5, 8-10, 12-21, 24-33, 36-38, 44-50, 56-69) | https://www.rra.gov.rw/fileadmin/user_upload/Income_Tax_law_of_2022.pdf | 2026-11-01 |
| Law 051/2023 amending the income tax law (whole) | https://www.rra.gov.rw/fileadmin/user_upload/Law_amending_Income_Tax_Ok.pdf | 2026-11-01 |
| Official Gazette Special of 29/05/2025: Law 009/2025 (VAT), Law 014/2025 (income tax) (whole of both) | https://www.minijust.gov.rw/index.php?eID=dumpFile&f=130496&t=f&token=[REDACTED] | 2026-11-01 |
| RRA, Declare VAT page (whole page) | https://www.rra.gov.rw/en/domestic-tax-services/value-added-tax/penalties-and-interest | 2026-11-01 |
| RRA, Calculate PAYE page (whole page) | https://www.rra.gov.rw/en/domestic-tax-services/employment-tax-paye/calculate-paye | 2026-11-01 |

Not yet confirmed: the old note of a medium-term 20% corporate target and the "2025-2030 reform package" had no official source and were removed from the body.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `rw-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/rw-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.