Rwanda – Reminder of Tax Table Update from November 2023

In 2022, The Rwanda Revenue Authority (RRA) had announced a new law establishing taxes on income no. 027/2022 of 20/10/2022 published in the official gazette no special of 28/10/2022.

Article 56 (Withholding tax on employment income) of the new law provided the rates that will be applied to employment income as per below:

Table 1: First year following the date of commencement of this law

The above tax table is applicable from 1 November 2022 to 31 October 2023. Please note the tax table above is a monthly tax table. Table 1 was already implemented on the system.

Table 2: From the second year after the commencement of this law

The above tax table is applicable from 1 November 2023.  Please note the tax table above is a monthly tax table. Table 2 will be implemented on the system to be effective from November 2023.

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