Below are the sources of income in Rwanda:

Income from sources in from Rwanda includes:

• 1. income generated from services performed in Rwanda, including income generated from employment;
• 2. income generated by a crafts person, musician or a player from his or her performances in Rwanda;
• 3. income generated from activities carried on by a non-resident through a permanent establishment in Rwanda;
• 4. income generated from sale of movable assets owned by a permanent establishment in Rwanda;
• 5. income generated from the following assets in Rwanda:
  • a. immovable assets and accessories thereto;
  • b. livestock and inventory generated from agriculture and forestry;
  • c. usufruct and other rights derived from an immovable asset if such an asset is in Rwanda.
• 6. income generated from sale of assets referred to in point 5° of this article;
• 7. dividends distributed by a resident company;
• 8. profit shares distributed by a resident partnership;
• 9. interest paid by the Central Government, Districts, Town or Municipality, a resident of Rwanda or by a permanent establishment that a non-resident maintains in Rwanda;
• 10. license fees including lease payments and royalties or artistic fee paid by a resident, or paid by a permanent establishment owned by a non-resident in Rwanda;
• 11. income generated from any other activities carried on in Rwanda.