An overview of Rwanda’s tax system, as on online platform dedicated to financial education and entrepreneurship, it is important that we share with the readers of our posts, different information that can help them to initiate and implement their business ideas.

In this regard, we would like to share some useful information about the tax system in Rwanda.

Taxes are the mandatory contribution from citizens to a government in order to fund public expenditures.  Since 1997, Rwanda Revenue Authority (RRA) has been legally mandated by the Government of Rwanda with the task of assessing, collecting and accounting for taxes, customs duties, local government taxes and fees and non-tax revenues.

In this post, we highlight the types of Domestics taxes, local government taxes and fees and the types of Customs Duties as they have been indicated in TAX HAND BOOK developed by the Rwanda Revenue Authority (RRA) in 2019.

Img: List of taxes and duties in Rwanda // Designed by

These taxes are listed as follow:

1) The types of domestic taxes are:

– Income Tax, including Personal Income Tax (PIT) and Corporate Income Tax (CIT)

 – Pay as You Earn (PAYE)

– Value Added Tax (VAT)

 – Excise Duty

 – Withholding Taxes (WHT 15% and WHT 3%)

 – Gaming Tax

– Capital Gains Tax

 – Tax on Minerals

2) The types of local government taxes and fees are:

– Property Tax

– Trading License Tax

 – Rental Income Tax

 – Local Government Fees

3) The types of Customs Duties are:

– Value Added Tax (VAT)

– Excise Duty

 – Import Duty

 – Withholding Tax of 5% (WHT 5%)

– Infrastructure Development Levy (IDL)

– Strategic Reserves Levy (SRL)

 – African Union Levy (AUL)

-Export Duty on Raw Hides and Skins

– Computer Processing Fee

– Quality Inspection Fee (QIF)

The above mentioned taxes, customs and duties are deeply explained in the Rwanda Revenue Authority TAX HAND BOOK published in 2019, (CLICK HERE TO READ IT).

Hope this information is helpful.

Thank you.

The Management of

Tel: +250785115126


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