Capital Gains
- Best Rates5%
- Domestic Rates 5%
- Treaty Rates-
- EU Rates-
Domestic
Capital gains derived from the sale of shares or debentures are charged at 5% and 30% on capital gains from the sale of commercial immovable property.
Dividend
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at 15% on dividends paid by Rwandan resident entities to non-residents
Interest
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at 15% on interest paid by Rwanda resident entities to non-residents.
Royalty - Copyright
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at 15% on royalty paid by Rwanda resident entities to non-residents.
Royalty - Patent
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at 15% on royalty paid by Rwanda resident entities to non-residents.
Royalty - Trademark
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at 15% on royalty paid by Rwanda resident entities to non-residents.
Sales
- Best Rates0%
- Domestic Rates 0%
- Treaty Rates-
- EU Rates-
Service - Management
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on service management fees paid to non-residents.
Service - Technical
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on service technical fees paid to non-residents.