Obligations
Filing and payment period
An individual who receives taxable income prepares an annual tax declaration and presents the declaration to the Tax Administration (Large Taxpayer’s Office, Small and Medium Taxpayers Office or in RRA offices in Provinces) not later than 31 March of the following tax period.
Who is liable to Personal Income Tax
An individual person is liable to income tax per the tax period from all domestic and foreign sources;
A non-resident person is only liable to income tax, which has a source in Rwanda.
Income subject to Personal income Tax.
Taxable income is composed of the following:
1° Employment income;
2° Business profits;
3° Investment income.
Tax Rate
Taxable income is levied progressively according to the following rates. Tax Rate
Taxable income is levied progressively according to the following rates:
Annual Taxable Income (RWF)_________________Tax Rate
From 0 To 360,000____________________0%
From 360,001To 1,200,000_____________20%
From 1,200,001 and greater ________________30%
Intermediate business owners shall pay a lump sum tax of 4% on an annual turnover not exceeding 20 million Rwandan francs (20.000.000 FRW).
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