Rwanda - Taxation



Direct taxation includes a tax on industrial and commercial profits, at 35% in 2003. Taxes on dividends and a turnover (sales) tax are also levied. Indirect taxation, forming the bulk of government tax revenue, is derived largely from import and export duties.

Individual taxes are levied in accordance with a progressive schedule with five brackets: 0% for income up to about $342; 15% on the next increment of income up to $685; 25% on the next increment up to $1,142; 30% on the next increment up to $1,826; and 35% on the increment above $1,826. The tax law of 2002 provides for a number of additional deductions in calculating taxable income including pension payments, disability benefits, medical expenses, travel expenses, and on-the-job meal and training expenses. Diplomats and diplomatic staff, high ranking executives of international organizations, as well as persons and companies under special agreements ratified by law, are given special tax exemptions. Privileged persons include those dealing in exports as well as with donor-funded projects under an agreement with the government of Rwanda and the donor.

Rwanda has legislated a value-added tax (VAT) with a standard rate of 18% on all taxable goods and services.

User Contributions:

1
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Mar 27, 2011 @ 1:01 am
I am interest in taxation but have a question.i want to know the relationship between anti-corruption and tax.corruption fight can generate tax revenues(increase)? how? think you very much!
2
kartik patel
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Apr 14, 2012 @ 3:03 am
Please send me all taxation of Rwanda Government all import & export and local trading sales VAT also
3
amitvora
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Jun 19, 2012 @ 11:11 am
Please send me all taxation of rwanda for fabrics import, local trading sales VAT also which documents needs for start business for investor
4
dado
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Jul 28, 2012 @ 12:12 pm
WHAT TYPE of taxation rwanda is using?and tell me how value added tax is collected in rwanda?IS it levied equally?
5
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Dec 16, 2012 @ 9:09 am
DISCUSS ON TAX IN RWANDA FOCUSING ON THE IMPORTANT OF IMPORT TAX AND EXPORT TAX IN RWANDA

THANK YOU
6
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Dec 17, 2012 @ 12:00 am
WHAT IS THE IMPORTANCE OF IMPORT AND EXPORT TAXES IN RWANDA?
7
Willy
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Dec 18, 2012 @ 5:05 am
WOULD YOU LIKE TO SEND ME THE IMPORTANCE OF TAX IN RWANDA ON EXPORT AND EXPORT
8
Mayur
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Jan 20, 2013 @ 6:06 am
What is the import Duty on Edible oil in Rwanda. If we want to import Palm and Sunflower oil in Rwanda.
9
benjamin
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Feb 27, 2014 @ 2:02 am
THIS IS PROPER WAY OF BRINGING CLOSE THE INFORMATION TO THE PUBLIC I OWE U

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