Rwanda Withholding tax rates
Rwanda Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Rwanda levies on payments to non-residents - dividends, interest (financial income), royalties and service fees including management and technical fees - under Law no 027/2022 of 20/10/2022 establishing taxes on income, as amended, at domestic statutory rates before any double-tax agreement relief. Administered by the Rwanda Revenue Authority (RRA).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2022-10-28 |
| Official source | Law no 027/2022 of 20/10/2022 establishing taxes on income (Official Gazette 28/10/2022), withholding tax on other payments: a withholding tax of 15% is levied on dividends, financial income (income from loans, debentures and other debt securities), royalties and service fees paid by resident individuals or entities, including to non-residents; reduced to 5% for dividends and interest on securities listed on the capital market where the beneficiary is a resident of Rwanda or of the East African Community, and for interest on treasury bonds with maturity of at least 3 years. Rates cross-checked against PwC Worldwide Tax Summaries - Rwanda (reviewed 18 February 2026): dividends, interest, royalties and management/professional/technical fees all 15%. |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The controlling instrument is Law 027/2022 (as amended by Law 051/2023 and Law 014/2025); the RRA website was unreachable at confirmation time (connection refused), so the operative article could not be quoted verbatim from the gazetted text. The 15% general rate and 5% listed/treasury concessions are concordantly reported by PwC (reviewed 18 February 2026), ENSafrica's analysis of Law 014/2025, and Rwandan teaching material quoting the law. ENSafrica confirms Law 014/2025 (Official Gazette 29/05/2025) changed no dividend/interest/royalty/service-fee WHT rate - its only WHT change was gaming winnings 15% to 25%. Treat as secondary until quoted from the gazette text. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - although Rwanda applies a single 15% rate across all four heads served (dividends, interest, royalties, service fees), with 5% concessions for capital-market securities that mostly benefit Rwandan/EAC residents. A caller wanting a number must still name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Rwanda's double-tax agreements can reduce them; applying a treaty rate is a legal determination rather than a lookup, so we do NOT serve treaty rates. The series effective_from is 28 October 2022, the Official Gazette date of Law 027/2022, which restated the 15% withholding previously levied under Law 016/2018. The 5% listed-securities concession is conditioned on the beneficiary being a resident taxpayer of Rwanda or of the East African Community - a non-resident outside the EAC pays the full 15% even on listed securities. Rwanda also withholds 15% on performance payments to non-resident artists/sportspersons, on gaming winnings (25% from late August 2025 under Law 014/2025) and 5% on goods imported for commercial use (advance tax), outside the heads served here.
Get it programmatically
curl https://afriref.dev/v1/rw/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/rw/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/rw/withholding-taxOther 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) · Corporate income tax rate · Statutory late-payment interest · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Senegal · South Africa · Tanzania · Togo · Tunisia · all 34