Résumé

Taxation in Rwanda is governed by a comprehensive legal framework covering personal and corporate income, VAT, excise, customs and local levies. Primary tax laws include the Law establishing Taxes on Income (Law No. 027/2022) and the VAT Code (Law No.37/2012). Other substantive laws within the regulatory framework can be found below.The official versions of the laws are in English, French, and Kinyarwanda. The laws are available in English and French on this platform. The government regulating entity is the Rwanda Revenue Authority (RRA).

The tax laws are available on the government website.

Last updated on : 24 Mar 2026
Headline Corporate Income Tax rate
28%
Headline Personal Income Tax rate
30%
Standard Value Added Tax rate
18%