Latitax

Not a Latitax destination

Rwanda

The Kigali International Financial Centre offers a 3% corporate rate for qualifying holding companies and funds with real Rwandan substance; no inheritance tax, but no UK treaty either.

Income tax, top rate

Secondary

30%

Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29

Capital gains

Secondary

10%

Secondary-market trades in listed securities are exempt.

Source: PwC Worldwide Tax Summaries - Rwanda, Individual, Other taxes · checked 2026-09-29

Corporate

Secondary

28%

Kigali International Financial Centre: 3% preferential rate for pure holding companies, SPVs and funds meeting substance tests (Rwandan staff and board members).

Source: PwC Worldwide Tax Summaries - Rwanda, Corporate, Tax credits and incentives · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - Rwanda, Individual, Other taxes · checked 2026-09-29

Wealth tax

Secondary

None

Source: PwC Worldwide Tax Summaries - Rwanda, Individual, Other taxes · checked 2026-09-29

VAT

Secondary

18%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - PIT ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - Rwanda, Corporate, Tax credits and incentivessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - Rwanda, Individual, Other taxessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  5. s5GOV.UK - Tax treaties collectionprimary · checked 2026-09-29