RwandaRwandaStandard CIT is 28%. Micro-enterprise companies with turnover below RWF 12 million pay turnover-based flat amounts, and small businesses with turnover from RWF 12 million to RWF 20 million pay 3% of turnover.
Corporate Tax
28%
Income Tax
0% - 30%
VAT Rate
18%
Capital Gains Tax
10%
Effective Rate
28%
Income Tax Brackets
- 0 - 720,0000%
- 720,000 - 1,200,00010%
- 1,200,000 - 2,400,00020%
- 2,400,000 - ∞30%
Capital Gains
10%
There is no comprehensive individual capital-gains law. Gains on sale or transfer of shares are taxed at 10% of the gain where not exempt.