Rwanda public holidays 2026, VAT rate and tax data
Rwanda: VAT rate 18% since 14 Sep 2023; 19 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 28%; policy interest rate 8.75%; inflation rate (CPI) 14.5%.
12 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency RWF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "RW", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2023-09-14", "last_confirmed": "2026-07-15", "source": { "name": "Law nº 049/2023 establishing VAT, Article 4 (Official Gazette n° Spec…", "url": "https://www.rra.gov.rw/fileadmin/user_upload/LAW_ESTABLISHING_VALUE_ADDED_TAX.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"rw","amount":1000}.
Rwanda public holidays 2026
19 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Presidential Order n° 54/01 of 24/02/2017 determining official public holidays (RwandaLII… · last verified 15 Jul 2026
Fixed by law 7 Confirmed 8 Substitute 4
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Presidential Order n° 54/01 of… |
| 2 Jan 2026 Fri | Day after New Year's Day | Confirmed | Presidential Order n° 54/01 of… |
| 1 Feb 2026 Sun | National Heroes' Day | Confirmed | Presidential Order n° 54/01 of… |
| 2 Feb 2026 Mon | National Heroes' Day observed |
Substitute | Presidential Order n° 54/01 of… |
| 20 Mar 2026 Fri | Eid El Fitr | Confirmed | Presidential Order n° 54/01 of… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Presidential Order n° 54/01 of… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Presidential Order n° 54/01 of… |
| 7 Apr 2026 Tue | Genocide against the Tutsi Memorial Day | Confirmed | Presidential Order n° 54/01 of… |
| 1 May 2026 Fri | Labour Day | Fixed by law | Presidential Order n° 54/01 of… |
| 27 May 2026 Wed | Eid Al-Adha | Confirmed | Presidential Order n° 54/01 of… |
| 1 Jul 2026 Wed | Independence Day | Confirmed | Presidential Order n° 54/01 of… |
| 4 Jul 2026 Sat | Liberation Day | Confirmed | Presidential Order n° 54/01 of… |
| 6 Jul 2026 Mon | Liberation Day observed |
Substitute | Presidential Order n° 54/01 of… |
| 7 Aug 2026 Fri | Umuganura Day (National Harvest Day) | Confirmed | Presidential Order n° 54/01 of… |
| 15 Aug 2026 Sat | Assumption Day | Fixed by law | Presidential Order n° 54/01 of… |
| 17 Aug 2026 Mon | Assumption Day observed |
Substitute | Presidential Order n° 54/01 of… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Presidential Order n° 54/01 of… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Presidential Order n° 54/01 of… |
| 28 Dec 2026 Mon | Boxing Day observed |
Substitute | Presidential Order n° 54/01 of… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Rwanda value
Rate schedules and breakdowns
Withholding tax rates
15% across 4 withholding taxes — no single rate · in force from 2022-10-28 · Official source: Law no 027/2022 of 20/10/2022 establishing taxes on income (Official Gazette… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Withholding tax on dividends to non-residents | 15 | dividends and other income from shares paid by resident entities to non-residents (and residents); final for non-residents without a Rwandan permanent establishment | 2022-10-28 | Law 027/2022 establishing taxes on… |
| 5% instead where the dividend is on securities listed on the capital market AND the beneficiary is a resident taxpayer of Rwanda or of the East African Community - a concession most non-residents do not meet. | |||||
| interest | Withholding tax on interest (financial income) to non-residents | 15 | financial income - income from loans, debentures and other debt securities - paid by resident individuals or entities to non-residents (and residents) | 2022-10-28 | Law 027/2022 establishing taxes on… |
| 5% instead for interest on capital-market-listed securities where the beneficiary is a Rwanda/EAC resident taxpayer, and for interest on treasury bonds with a maturity of at least 3 years. | |||||
| royalties | Withholding tax on royalties to non-residents | 15 | royalties paid by resident individuals or entities to non-residents (and residents) | 2022-10-28 | Law 027/2022 establishing taxes on… |
| service-fees | Withholding tax on service fees to non-residents | 15 | service fees, including management and technical service fees, paid by resident individuals or entities to non-residents (and residents) | 2022-10-28 | Law 027/2022 establishing taxes on… |
Personal income tax brackets
0–30% across 4 bands · in force from 2023-01-01 · Official source: Rwanda Revenue Authority · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 720000 | 0 |
| 720000 | 1200000 | 10 |
| 1200000 | 2400000 | 20 |
| 2400000 | — | 30 |
Statutory social-insurance contributions
0.5–15% across 5 contribution branches · in force from 2025-01-01 · Official source: Presidential Order n° 086/01 of 12/12/2024 determining the contribution rate to… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | employer matched |
|---|---|---|---|---|---|---|---|
| pension | RSSB mandatory pension scheme (ubwiteganyirize bwa pansiyo butegetswe) | 12 | 6 | 6 | percent | "The remuneration subject to contribution" (umushahara ubarirwaho umusanzu / la rémunération soumise à cotisation). Since 1 January 2025 that base has been WIDENED TO INCLUDE THE TRANSPORT ALLOWANCE, which was outside it before. No ceiling. | true |
| THE RATE DOUBLED ON 1 JANUARY 2025, FROM 6% TO 12%, AND IT IS ON A LEGISLATED FIVE-STEP PATH TO 20%. The Presidential Order sets out the whole schedule on the face of Article One: 12% from 1 January 2025, 14% from 1 January 2027, 16% from 1 January 2028, 18% from 1 January 2029… | |||||||
| maternity | RSSB maternity leave benefits scheme | 0.6 | 0.3 | 0.3 | percent | The employee's gross salary. No ceiling. | true |
| 0.3% from each side, on gross salary, with no ceiling. This is the branch that funds full-pay maternity leave, so it is not optional and not a substitute for the employer's own leave obligations. It is small enough that payroll engines routinely drop it; on a national payroll it… | |||||||
| occupational_hazards | RSSB occupational hazards scheme (employer-only) | 2 | 0 | 2 | percent | The employee's gross salary. No ceiling. | false |
| EMPLOYER-ONLY at 2% of gross salary, never a payslip deduction. FLAT, NOT RISK-RATED — unlike South Africa's COIDA, Namibia's Employees' Compensation Fund or Zambia's WCFCB, Rwanda applies one national percentage to every employer regardless of industry, so there is a real… | |||||||
| medical_scheme | RSSB Medical Scheme (formerly RAMA) | 15 | 7.5 | 7.5 | percent | The employee's BASIC SALARY — a narrower base than the pension, maternity and occupational-hazards branches, which run on gross salary. No ceiling. | true |
| NOT AUTOMATICALLY PAYABLE BY A PRIVATE-SECTOR EMPLOYER — THIS IS THE BRANCH ENGINES GET WRONG. RSSB states the scope precisely: "Membership is automatic for all public employees; the private sector can join the scheme if there is a payroll of 7 or more employees." For a private… | |||||||
| cbhi | Community-Based Health Insurance (CBHI / Mutuelle de Santé) — employee-only levy on formal-sector salaries | 0.5 | 0.5 | 0 | percent | The employee's NET SALARY — a third distinct base, after gross salary (pension, maternity, occupational hazards) and basic salary (medical scheme). No ceiling. | false |
| EMPLOYEE-ONLY — there is no employer share, which is unusual in this dataset and the reason it is easy to misplace. It is a cross-subsidy: formal-sector employees, who are themselves covered by the RSSB Medical Scheme or private cover, contribute 0.5% of net pay towards the… | |||||||
Tax filing deadlines
5 deadline rules · in force from — · Official source: 5 rules, each cited to its own official source; series-level citation is the… · last verified 29 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-payment-monthly | vat | payment | VAT payment — monthly filers | monthly | VAT-registered taxpayers declaring monthly (annual turnover above FRW 200,000,000, or smaller taxpayers who opt for monthly) | primary | 2026-10-29 | RRA Service Charter IV |
| Within 15 days after month end = the 15th of the following month. RRA's 'Basic information on Rwanda taxation system' (PDF, not text-extractable by our tool) states the declaration is also due within 15 days, so the return is very likely the same date; only payment is seeded as… | ||||||||
| vat-payment-quarterly | vat | payment | VAT payment — quarterly filers | quarterly | Taxpayers with annual turnover equal to or less than FRW 200,000,000 declaring quarterly | primary | 2026-10-29 | RRA Service Charter IV |
| Calendar quarters Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec. | ||||||||
| paye-return-payment-monthly | paye | return_and_payment | PAYE declaration and payment — monthly | monthly | Employers making employment income available to employees | primary | 2026-10-29 | RRA |
| RRA's Income Tax 2025 leaflet (PDF, not text-extractable) states taxpayers with annual turnover below FRW 200,000,000 declare and pay PAYE quarterly within 15 days after each quarter; that variant is not seeded. URL is a TYPO3 news-detail link and may be less stable than a… | ||||||||
| cit-annual-balance-payment | cit | payment | Corporate income tax — annual balance | annual | Personal and corporate income taxpayers (balance of the year) | primary | 2026-10-29 | RRA Service Charter IV |
| The charter row reads: 'Annual PIT or CIT (Balance of the year) — 31st March of the following tax period', with the note that deadlines change where a taxpayer uses a tax period other than the calendar year. Modelled as the last day of the 3rd month after year end. RRA PDFs (not… | ||||||||
| cit-quarterly-prepayments | cit | provisional_payment | Corporate income tax — quarterly prepayments | quarterly | Personal and corporate income taxpayers | primary | 2026-10-29 | RRA Service Charter IV |
| Charter pairs first quarter (1 Jan-31 Mar) -> 30 June, second quarter (1 Apr-30 Jun) -> 30 September, third quarter (1 Jul-30 Sep) -> 31 December. So three prepayments in months 6, 9 and 12 of the tax year; the fourth quarter is settled with the annual balance. | ||||||||
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