PAYE Calculator Rwanda (RRA rates)
Enter a monthly or annual gross salary in RWF and see the income tax, the take-home pay and how each band applies under the From November 2023 rates.
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- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- FRw RWF
- VAT 18%
- TIN
- A4
- English
Rates: From November 2023. Monthly bands of FRw 60,000, 100,000 and 200,000, shown as annual. This is the second table in article 56 of Law 027/2022, which replaced the transitional 0/20/30 table about a year after the law commenced. Casual labourers are taxed at 15% above the FRw 60,000 monthly threshold, not at these rates. PAYE is charged on gross pay and the employee's 6% RSSB pension comes out afterwards: article 16 of Law 027/2022 exempts only the employer's contributions from taxable income.
Monthly take-home pay
RF 104,800
RF 8,000 tax deducted · 6.67% effective rate · 20% marginal rate · RF 1,257,600 a year
- Monthly take-home payRF 104,80087.3%
- TaxRF 8,0006.7%
- RSSB pension (6%)RF 7,2006%
- Gross annual income
- RF 1,440,000
- Taxable income
- RF 1,440,000
- Annual income tax
- RF 96,000
- Less RSSB pension (6%)
- (RF 86,400)
- Monthly income tax
- RF 8,000
How the bands apply
| Band | Taxed | Rate | Tax |
|---|---|---|---|
| First RF 720,000 | RF 720,000 | 0% | RF 0 |
| Next RF 480,000 | RF 480,000 | 10% | RF 48,000 |
| Next RF 1,200,000 | RF 240,000 | 20% | RF 48,000 |
Source: Law N° 027/2022 of 20/10/2022, article 56.
How employee tax is withheld
Employers file and pay PAYE within 15 days after the end of the month (art. 57 of Law nº 027/2022). RRA allows employers with annual turnover below FRW 200,000,000 to choose quarterly declaration, but RSSB contributions must still be declared monthly. The first employer, the one paying for permanent work or on the longest contract, applies the bands; a second employer withholds a flat 30%.
A casual labourer is an unskilled worker, using no machinery that needs special skill, engaged for not more than 30 days in a tax period. Resident individuals can claim a refund of excess income tax if the refund exceeds FRW 5,000.
Exempt from employment income: reimbursed business expenses, the employer's contributions to RSSB, and employer or employee contributions to a qualified pension fund up to the lower of 10% of employment income or FRW 1,200,000 a year. Benefits in kind are taxed at set rates: a car provided by the employer at 10% of employment income excluding benefits, and housing at 20%. Rent the employer pays directly counts as ordinary income. Loans above three months' salary are taxed on the difference from the National Bank of Rwanda rate.