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Rwanda corporate tax rate

Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.

Current value28 percent
In force from2024-01-01
Official sourceRwanda Revenue Authority — Corporate Income Tax (Income Tax Law nº 027/2022, as amended)
Last verified2026-07-17
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

RRA states taxable business profit is taxed at 30% for income generated up to 2023 and 28% from 2024; the reduction 30%→28% was enacted by the amendment to the Income Tax Law gazetted 14 September 2023 and applies from the 2024 tax year (calendar-year basis). Government has signalled a medium-term target of 20%. CONTEXT (not the standard rate): 0%/3%/15% preferential rates apply to registered investors, small businesses (lump-sum/turnover regimes) and KIFC-licensed activities.

Get it programmatically

curl https://afriref.dev/v1/rw/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/rw/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/rw/corporate-tax

Other Rwanda series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates