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Rwanda Corporate income tax rate

Rwanda Corporate income tax rate is 28 percent, in force since 1 Jan 2024. Last checked against the official source on 17 Jul 2026.

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

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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
# $0.005 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: National Bank of Rwanda central bank rate · VAT standard rate · VAT registration threshold · Statutory minimum wage (none in force) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Statutory late-payment interest · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: Senegal · South Africa · Tanzania · Togo · Tunisia · all 34