An individual is considered as resident in Rwanda if he or she fulfills one of the following:

• 1° has a permanent residence in Rwanda;
• 2° has a habitual abode in Rwanda;
• 3° is a Rwandan representing Rwanda abroad.

An individual who stays in Rwanda for more than 183 days in any 12-month period, either continuously or intermittently, is resident in Rwanda for the tax period in which the 12 month period ends.

A person other than an individual is considered as a resident in Rwanda during a tax period if it:

• 1° is a company or an association established according to Rwandan laws; or
• 2° has its place of effective management in Rwanda at any time during that tax period; or
• 3° is a Rwanda government company.