Republic of Rwanda — PAYE, VAT, RSSB, Excise Duty 2026
💰 PAYE Calculator (Pay As You Earn)
Calculate annual personal income tax under Rwanda's progressive PAYE system (Law No. 01/2018 establishing taxes on income). Top marginal rate: 30%. Tax-free threshold: 600,000 RWF/year. All amounts in Rwandan Francs (RWF).
RWF
RWF
📌 Deductions & Reliefs:
RSSB employee contributions (3%) are tax-deductible. Donations to approved institutions are deductible. Personal relief of 600,000 RWF/year (50,000 RWF/month) is automatically applied. Tax year: 1 Jan – 31 Dec. Returns due by 31 March of the following year. Self-assessment for individuals with business income; employers file monthly PAYE returns by the 15th of the following month.
📊 RRA PAYE Tax Brackets 2026
Progressive personal income tax rates for individuals resident in Rwanda, per Law No. 01/2018 establishing taxes on income, as administered by the Rwanda Revenue Authority (RRA).
Lower Limit (RWF)
Upper Limit (RWF)
Fixed (RWF)
Rate %
0
600,000
0
0%
600,001
1,200,000
0
3%
1,200,001
2,400,000
18,000
8%
2,400,001
3,600,000
114,000
10%
3,600,001
4,800,000
234,000
15%
4,800,001
6,000,000
414,000
20%
6,000,001
8,400,000
654,000
25%
8,400,001
Above
1,254,000
30%
📌 Formula:
Tax = Fixed Amount + Rate × (Chargeable Income − Lower Limit). The first 600,000 RWF of annual income is exempt from tax.
🏢 RSSB Contribution Rates
Item
Employee
Employer
Pension (RSSB)
3%
12%
Medical Insurance (RSSB)
0%
3%
Occupational Hazards
0%
0.3%
Total
3%
15.3%
📌 Note:
RSSB (Rwanda Social Security Board) manages pension, medical insurance, and occupational hazard insurance. Employee contribution is 3% (pension only). Employer contribution totals 15.3% (12% pension + 3% medical + 0.3% occupational hazards). Employee RSSB contributions are tax-deductible for PAYE purposes.
🧾 VAT Calculator (Value Added Tax)
Standard rate: 18% (VAT Law No. 37/2018). Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education, residential rent, public transport.
RWF
📌 Zero-Rated Items:
Exports of goods and services, maize flour, rice, cassava, milk, cooking oil (unprocessed), agricultural inputs, and certain basic foodstuffs. Exempt supplies include financial services, medical services, educational services, residential rent, and public transportation. VAT registration threshold: 12,000,000 RWF annual turnover.
👥 RSSB Calculator (Social Security)
Calculate mandatory social security contributions under RSSB (Rwanda Social Security Board). Covers retirement pension, medical insurance, and occupational hazard insurance.
RWF
📌 RSSB Benefits:
Pension: retirement benefit after minimum 15 years of contributions (at age 65), invalidity benefit, survivor's benefit (widow/widower and dependent children). Medical insurance (MMI): outpatient and inpatient coverage for employee, spouse, and up to 3 children. Occupational hazards: work-related injury and disease coverage. Employee RSSB contributions (3%) are tax-deductible for PAYE purposes.
🍺 Excise Duty Calculator
Rwanda excise duties under Law No. 01/2018 establishing taxes on income and related laws. Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
RWF
RWF
%
📌 Excise Duty in Rwanda:
Excise duty is governed by Law No. 01/2018 and administered by the RRA (Rwanda Revenue Authority). Motor vehicle excise rates vary by engine capacity (18–50% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (18%) excise. Petroleum products are subject to specific levies including the Road Fund. Sugar-sweetened beverages attract 10% ad valorem excise. VAT at 18% is applied on top of the excise-inclusive price.