Rwanda's headline corporate income tax (CIT) rate is 28.
The headline personal income tax (PIT) rate is 30.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Rwanda applies a 183-day physical presence test alongside a domicile test for individual residency. Resident individuals are taxed on worldwide income; non-residents only on Rwanda-source income (both at the same rates). A special five-year exemption on foreign-source income applies to new residents who were not Rwandan residents in the five years prior and work as an expert/professional for a Kigali International Financial Centre (KIFC)-licensed entity.
Rwanda has no CFC provisions.
Under Rwanda's Income Tax Act (Law No. 027/2022, as amended), interest on loans/advances from related entities is non-deductible to the extent total related-party debt exceeds four times (4:1) the corporation's paid-up equity - excluding provisions, reserves, and retained earnings from the equity calculation. Realized foreign exchange losses on the excess debt are also non-deductible. Commercial banks, insurance companies, and other financial institutions are excluded from the rule.
Rwanda has double tax treaties with Barbados, Belgium, China, the Democratic Republic of Congo, Jersey, South Korea, Luxembourg, Mauritius, Morocco, Qatar, Singapore, South Africa, Turkiye, and the UAE.