Paying Taxes

At the RDB headquarters, an investor could register for taxes, pay their taxes and apply for tax exemptions. Our partnership with the Rwanda Revenue Authority means that our services to you are more comprehensive and delivered more efficiently. Please see below for a summary of key tax rates:

Type of Tax	Rate	Notes
Corporate Tax	30%	Corporate tax is levied on profits earned by businesses
Personal Income Tax	30%	Personal income tax is levied on employment income, business profits as well investment income of individuals with local or foreign sources Employers are required to withhold at source, declare and pay PAYE taxes to RRA By the 15th of the following month
Value Added Tax (VAT)	18%	Levied on all consumption goods and services sold in the Republic
Excise duties	3% (telephone communication); 5% (Fruit Juice, vehicles with an engine capacity of less than 1500cc); 10% (powdered milk, mineral water, vehicles with an engine capacity of 1500cc – 2500cc) ; 15% ( vehicles with an engine capacity greater than 2500cc); 39% (soda and lemonade); 60% (beer); 70% (wine, brandies, liquors and whiskeys); 76% (fuel and lubricants) ; 150% (cigarettes)	Levied on specific products both locally manufactured and imported
Income	15%	Levied on dividends, interest, royalties, service fees, performance payments made to artists and athletes