Africa
Currency
RWF
Corporate Tax
30%
Personal Income Tax
30%
VAT / GST
18%
Standard; 15% for listed companies (5 years); 0% for export/SEZ enterprises.
Top rate 30% above RWF 4,800,000/month.
Standard rate.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
RSSB 8% (employer 5% + employee 3%); Maternity 0.6% employer-only.
Capital Gains Tax
5%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.3% of value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~15
Key partners: Belgium, Germany, Mauritius, South Africa, UK, UAE
Growing network; withholding typically 5%–10%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Investment certificates offer CIT holidays up to 7 years. SME turnover tax 4%.
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