Rwanda Revenue Authority Commissioner General, Ronald Niwenshuti, has urged customs clearing agents to enhance their operations to prevent malpractices that lead to tax losses for the…
Personal Income Tax (PIT)
Personal Income Tax (PIT) is levied on income received by an individual. A resident taxpayer is liable to income tax per the tax period from all domestic source and foreign…
Taxable income is rounded to the nearest thousand Rwandan francs (FRW 1,000) and taxed following the real profit according to the following tables:
First year following the date of commencement of…
Each tax period, a resident taxpayer is liable to personal income tax from all domestic and foreign sources while a non-resident taxpayer is only liable to personal income tax which has a source in…
Taxable income for personal Income Tax includes all income sourced in Rwanda resulting from business, employment or investment activities. This includes but not limited to:
Income generated from…
Income Tax includes Personal Income Tax (PIT), Corporate Income Tax (CIT) and withholding taxes. PIT is for sole traders and partnerships, while CIT is for companies.
Taxpayers that are exempted from Income Tax are not required to register, declare or pay Income Tax. However, they are required to submit their financial statements through E-Tax by the 31st of March…