Methodology - Rwanda (2026)

Educational model - not an RRA assessment, not a tax return, not tax advice. Currency RWF.

Employee (PAYE + RSSB)

PAYE monthly bands (final schedule, in force since 1 November 2023 under Law No. 027/2022): 0% up to RWF 60,000; 10% to 100,000; 20% to 200,000; 30% above 200,000. PAYE is computed on gross taxable income (RSSB is not deducted first).
RSSB pension: employee 6% + employer 6% of gross (doubled from 3%+3% effective January 2025; rising to 10%+10% by 2030).
RSSB maternity leave: employee 0.3% + employer 0.3% of gross.
CBHI (Community-Based Health Insurance): employee 0.5% of net salary (gross minus PAYE, pension and maternity), employee-only, computed last. Employer also pays occupational hazards 2% (employer-only).
Out of scope: the RAMA / RSSB Medical scheme (7.5%+7.5%, public servants / opt-in employers), taxable benefits-in-kind, and the non-resident treatment (same rates).

Self-employed individuals (real-profit regime) apply the same progressive bands annualized (monthly x 12) to net profit: 0% up to RWF 720,000; 10% to 1,200,000; 20% to 2,400,000; 30% above. They do not pay PAYE and are not in the mandatory employee RSSB scheme.
Out of scope: the small-business simplified regimes - a flat lump-sum tax for turnover below RWF 12,000,000/year and a 3%-of-turnover tax for turnover RWF 12,000,001-20,000,000/year.