Social security contributions

Rwanda has a national social security fund known as the Rwanda Social Security Fund (commonly known as Caisse Social du Rwanda or CSR). All salaried workers, both nationals and foreigners, working in Rwanda are required to contribute to the scheme. The employer is required to contribute 5% of the employee’s gross salary to the scheme, while the employee’s contribution is 3%.

Consumption taxes

Value-added tax (VAT)

An individual trader is liable for VAT on the same basis as a company. VAT is an indirect tax, which is largely directed at the domestic consumption of goods and services, and at goods imported into Rwanda. The tax is designed to be paid mainly by the ultimate consumer or purchaser in Rwanda. Goods and services are either exempt from VAT, or are levied at two rates, namely a standard 18% rate and a zero rate.