Rwanda Tax Tables 2023 - Tax Rates and Thresholds in Rwanda
This page contains the tax table information used for the calculation of tax and payroll deductions in Rwanda in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ RW, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Rwanda or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
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Rwanda Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in Rwanda are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Rwanda Tax Calculator 2023.
Rwanda Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from ₣ 0.000.00 | to | ₣ 720,000.00 |
| 10% | Income from ₣ 720,000.01 | to | ₣ 1,200,000.00 |
| 20% | Income from ₣ 1,200,000.01 | to | ₣ 2,400,000.00 |
| 30% | Income from ₣ 2,400,000.01 | | and above |
Rwanda Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from ₣ 0.000.00 | to | ₣ 720,000.00 |
| 10% | Income from ₣ 720,000.01 | to | ₣ 1,200,000.00 |
| 20% | Income from ₣ 1,200,000.01 | to | ₣ 2,400,000.00 |
| 30% | Income from ₣ 2,400,000.01 | | and above |
In Rwanda, social security deductions made by both employees and employers are generally not deductible when calculating taxable income for personal income tax purposes. This means that the contributions towards social security schemes are made from an employee's gross income before taxes are applied. The approach aligns with Rwanda's tax policy, which aims to ensure that social security contributions directly support the intended welfare programs without affecting the taxable income calculation.
Rwanda Social Security and Payroll Deduction Rates in 2023
In Rwanda, social security and payroll deductions are crucial components of the employment landscape, ensuring both employees and employers contribute towards the nation's social welfare schemes. These contributions fund a variety of programs aimed at providing financial security and support to individuals during times of need, such as in old age, in case of disability, or during periods of unemployment. This guide elaborates on the various types of social security elements and what they fund in Rwanda.
Rwanda Social Security in 2023: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Social Security (RSSB) medical insurance | 7.5% | 7.5% | 15% |
| Social Security (RSSB) occupational hazards | 0% | 2% | 2% |
| Social Security (RSSB) maternity leave benefits | 0.3% | 3% | 3.3% |
| Pension scheme | 3% | 0.3% | 3.3% |
| Community-based Health Insurance Scheme | 0.5% | 0% | 0.5% |
Rwanda Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Social Security (RSSB) medical insurance | n/a | n/a | n/a | n/a |
| Social Security (RSSB) occupational hazards | n/a | n/a | n/a | n/a |
| Social Security (RSSB) maternity leave benefits | n/a | n/a | n/a | n/a |
| Pension scheme | n/a | n/a | n/a | n/a |
| Community-based Health Insurance Scheme | n/a | n/a | n/a | n/a |
Rwanda VAT Rates in 2023
VAT rates for Rwanda are reviewed annually, you can use the VAT Calculator to calculate VAT due in Rwanda or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Rwanda VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 18% | Standard Rate |
Historic Tax Tables supported for Rwanda
The following tax tables are supported by iCalculator™ RW as part of the suite of free tax tools we provide for Rwanda.