|
Country Overview
|
|
Capital City:
|
Kigali
|
|
Chief of State:
|
Paul KAGAME
President since 2000
|
|
Head of Government:
|
Bernard MAKUZA
Prime Minister since 2000
|
|
Area (sq km):
|
26,338 (land & water)
|
|
Population:
|
n/a
|
|
|
|
Revenue Overview
|
|
Revenue Authority:
|
Rwanda Revenue Authority
|
|
Administration Head:
|
Mr Kagarama BEN BAHIZI,
Commissioner General
|
|
Institution Address:
|
*
|
P.O Box 3987
Kigali, Rwanda
|
|
(
|
Mobile:
|
+250 78 830 0251
|
|
'
|
Phone:
|
+250 595 520
|
|
7
|
Fax:
|
+250 595 750
|
|
;
|
e-Mail:
|
eacg@rra.gov.rw
|
|
Country Correspondent:
|
Mr. Charles Lwanga Gakwaya
Director, Planning & Research
|
|
Contact Details:
|
(
|
Mobile:
|
+250 78 830 1533
|
|
'
|
Phone:
|
+250 595 511
|
|
7
|
Fax:
|
+250 578 488
|
|
;
|
e-Mail:
|
lwangacharles.gakwaya@rra.gov.rw
|
|
;
|
e-Mail:
|
planning@rra.gov.rw
|
|
Country Correspondent:
|
Reuben
|
|
Contact Details:
|
'
|
Phone:
|
+ +250 8300 0680
|
|
|
|
Tax Rate Overview
|
|
Personal Income Tax:
|
|
Tax Year:
Calendar Year (The taxpayer may request a different 12-month period.)
|
|
Tax Rate:
Progressive to 30%
|
-
Residents are taxed on worldwide income; nonresidents are taxed only on Rwandan-source income. Foreign-source income derived by residents is subject to personal income tax in the same way as Rwandan-source income.
-
Tax on employment income is withheld by the employer under the PAYE system and remitted to the tax authorities.
|
|
Corporate Tax:
|
|
Tax Year:
Calendar Year (The taxpayer may request a different 12-month period.)
|
|
Tax Rate:
30%
|
-
A company that transfers its assets to another company is exonerated from tax in respect of capital gains and losses realised on the participation. A "participation" for these purposes means: a merger of 2 or more resident companies; the purchase or takeover of at least 50% of the shares in a resident company; the purchase of 50% or more of the assets and liabilities by a resident from another resident company; or the splitting of a resident company into 2 or more resident companies.
-
Rwanda operates a self-assessment regime. Advance corporate tax is payable in 3 instalments. The tax return must be filed within 3 months of the calendar year end.
|
|
Consumption Tax:
|
|
Nature of the Tax:
Value Added Tax (VAT)
|
|
Tax Rate:
18%
|
|
Filing & Payment:
Filing and payment occur on a monthly basis.
|
|
|
|
|
Economic Overview
|
|
GDP per capita (PPP) %:
|
n/a
|
|
Tax to GDP Ratio %:
|
n/a
|
|
Inflation Rate %:
|
n/a
|
|
Currency:
|
Rwandan Franc
|
|