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Tax Rate

Taxable income is rounded to the nearest thousand (1,000) Rwandan francs and taxed according to the following table:

Annual Taxable Income (RWF

From

To

Tax Rates

0

360.000

0%

360.001

1.200.000

20%

1.200.001

And greater than

30%

Intermediate business owners shall pay a lump sum tax of 4% on annual turnover.

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