The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type	Rate(s)	Notes
Capital Duty	Nil	There is no capital duty in Rwanda.
Payroll Tax	Varies depending on the salary of the employees	There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees. An employer is also required to withhold tax at the rate of 15% of the salary of casual labor.
Social Security Employer Contribution	6% & 0.3%	Employers are required to contribute 6%, effective 1 January 2025, (increased from 3%) of the employee’s gross salary towards the social security/pension fund, 7.5% towards medical insurance and 0.3% towards maternity benefits for female employees. The rate for the employer’s contribution to the pension fund will be increased to 7% from 1 January 2027, 8% from 1 January 2028, 9% from 1 January 2029, and 10% from 1 January 2030. Employers are also required to contribute 0.5% of the employee’s net pay towards community-based health insurance scheme.
Social Security Employee Contribution	6% & 0.3%	Employees are required to make contributions to the social security/pension fund at 6%, effective 1 January 2025 (increased from 3%) of the employee’s gross salary, 7.5% towards medical insurance and 0.3% towards maternity benefits for female employees. The rate for the employee’s contribution to the pension fund will be increased to 7% from 1 January 2027, 8% from 1 January 2028, 9% from 1 January 2029, and 10% from 1 January 2030.
Stamp Duty	Nil	There are no stamp duties in Rwanda.
Transfer Tax	2%-2.5%	Transfer tax is levied on the sale of immovable property at the rate of 2%-2.5% effective 5 September 2023 (see Note below)
Property Tax / Real Estate Tax	Varies	It is levied on real property, which is computed on the basis of location and utilization of the property. Effective 5 September 2023, new rules are introduced for immovable property tax for decentralized entities (see Note below). .
Customs Duty	0% to 25%	Rwanda is a member of the East African Community, which prescribes common external tariffs for goods originating outside the Customs Union. Goods are generally subject to an import duty of 0% for raw materials and capital goods, 10% for intermediate goods, and 25% for finished goods. All imported goods are also subject to the following levies: Infrastructure Development Levy- 1.5%, African Union Levy- 0.2%, and Quality Inspection Fee- 0.2%. In response to the COVID-19 pandemic, under the Manufacture and Build to Recover program, exemption from import duties is provided until 2025 on construction materials not available in the East African Community but used for general construction projects with a value of at least USD 10 million, factory construction projects with a value of at least USD 1 million and agro-processing plant construction projects with a value of at least USD 100,000
Excise Duty / Consumption Tax	5% - 160%	Consumption tax is levied on certain locally manufactured products. The rates vary depending on the type of products.

Note:

Effective 5 September 2023, the tax on immovable property of decentralized entities is determined as follows:

Tax on immovable property held:

RWF 0 to 80 per square meter of the surface of land;
0.5% of the market value of both buildings and related plots of land for residential use, with reduced rates of 0.25% for residential buildings with three floors and 0.10% for residential buildings with more than three floors;
0.3% of the market value of both buildings and related plots of land for commercial use; and
0.1% of the market value of both buildings and related plots of land for industrial use, and buildings and plots belonging to micro-enterprises and small businesses;

Tax on the sale of immovable property:

2.0% tax rate if the seller is registered for income tax, with the tax considered a deductible expense;
2.5% tax rate if the seller is not registered for income tax; and
An exemption (deduction) for the first RWF 5 million sales value in either case.

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