Employer Tax Contributions

Tax Type	Rate	Base
PAYE (Income Tax)	Progressive (0-30%)	Employee's Taxable Income
Social Security (Pension)	6% (Employer)	Employee's Gross Salary
Occupational Hazards	2%	Gross Monthly Payroll
Community-Based Health Insurance (CBHI)	0.5%	Employee's Net Salary

Filing & Compliance

• Monthly PAYE and Social Security Contributions: Due by the 15th day of the following month.
• Annual PAYE Reconciliation: Required, often due by a specific date in the first few months of the year following the tax year (e.g., by January 31st or March 31st).
• Unified Declaration System: PAYE and all RSSB contributions (excluding voluntary pension) are declared via a single return through the RRA's online portal.

Income Tax Brackets

Income Range (FRW)	Tax Rate
0 - 60,000	0%
60,001 - 100,000	10%
100,001 - 200,000	20%
200,001 and above	30%

Employee Contributions

Deduction Type	Rate (Employee)	Cap
Pension Scheme	3%	No Cap
Medical Insurance	7.5%	No Cap
Maternity Leave Benefits	0.3%	No Cap

Personal Allowances

• No specific personal allowances are provided for in Rwandan tax law.
• Deductions can be claimed for expenses incurred wholly and exclusively in the production of employment income.
• Contributions to the Rwanda Social Security Fund are deductible.