The short answer
If you're resident in Rwanda, foreign pay is in scope. RRA's 2025 income tax leaflet says personal income tax covers income "from both domestic and foreign sources". Law 027/2022, Article 6, lists "services and employment" among "activities performed abroad by a resident of Rwanda".
Your annual return is due by 31 March. This page is general information from the law and RRA's leaflet as we read them on 2 November 2026. It isn't tax advice. RRA's PAYE page mentions "Employers/individuals that declare their own PAYE", but we didn't find a page that says how this works for a resident employee of a foreign firm with no local payroll. So ask RRA. Its call centre is 3004.
Who counts as resident
The law's test for residents includes being in Rwanda for "one hundred and eighty-three (183) days or more". If you live in Kigali and work from home, you should expect to be resident. If you've moved during the year, read the full test in the law or ask RRA.
Three sets of rates: which one is yours?
RRA has different tables, and it matters which applies to you. If you run your work as a small business, there are the real regime and the micro-enterprise tables. If you're an employee, there are the employment bands.
Employment bands, by month
| Monthly pay (Frw) | Rate |
|---|---|
| 0 to 60,000 | 0% |
| 60,000 to 100,000 | 10% |
| 100,000 to 200,000 | 20% |
| Above 200,000 | 30% |
A Rwandan employer normally handles this for you through PAYE. A foreign one often won't, and that's the gap to ask RRA about.
Real regime, by year
RRA's leaflet gives this for annual turnover above Frw 20,000,000. A smaller business can opt in only as described below.
| Annual profit (Frw) | Rate |
|---|---|
| 0 to 720,000 | 0% |
| 720,000 to 1,200,000 | 10% |
| 1,200,000 to 2,400,000 | 20% |
| Above 2,400,000 | 30% |
Our sum on 6,000,000 of profit, using these rates: 48,000 + 240,000 + 1,080,000 = 1,368,000.
Micro-enterprise table, by turnover
| Annual turnover (Frw) | Tax |
|---|---|
| 2,000,000 or less | No tax |
| To 4,000,000 | 60,000 |
| To 7,000,000 | 120,000 |
| To 10,000,000 | 210,000 |
| To 12,000,000 | 300,000 |
From Frw 12,000,000 to 20,000,000 the leaflet gives a flat 3% of turnover. So the regime matters a lot. Turnover of 6,000,000 on the micro-enterprise table gives 120,000, while 6,000,000 of profit on the real regime rates gives 1,368,000. The leaflet says someone in the flat 3% group may opt for the real regime if they keep full accounting records, and that the decision to switch is binding for 3 years. Ask RRA which table fits your work, especially if you're paid as an employee and not as a business.
The dates
- Annual return: by 31 March.
- Quarterly prepayments: by 30 June, 30 September and 31 December.
The leaflet's formula for a quarterly prepayment is last year's tax divided by last year's turnover, times this quarter's turnover. Put the dates in your calendar, and set money aside after each payment.
Tax paid abroad
Article 7 of the law gives a foreign tax credit. So if tax was withheld on your pay in another country, keep the certificate or statement. Without proof, it's hard to claim.
Your TIN
RRA says: "Each taxpayer must have a TIN." For non-business registration, RRA says to visit any RRA office with a Rwanda National ID or a Passport. If you've forgotten your TIN, RRA has a lookup by National ID or Passport on its e-tax site, or you can call 3004.
What to ask RRA
- I live in Rwanda and I'm employed by a foreign company with no Rwandan payroll. How do I declare and pay?
- If I'm a contractor, can I use the micro-enterprise table, or the flat 3%?
- What records should I keep?
- Which rate do you want me to use to convert foreign pay into francs?
Write down who you spoke to and what they said.
Working out your numbers
Our USD salary calculator turns dollar pay into francs with the rate you type. Rwanda's central bank home page is linked there, and you'll need to find the rates page on it. Our fee comparison shows what reaches you through each route. Before you sign, read contractor or employee.
On 1 November 2026, 27 roles in our list named Rwanda, and 478 in all were open to someone living there. See remote jobs open to people in Rwanda. Read getting paid from abroad too. Applying is free, and nobody should pay for a job.