Rwanda · Own and manage

Managing your property in Rwanda from abroad

Short answer

Rental income tax is 0% on taxable income up to Rwf180,000 a year, 20% up to Rwf1,000,000 and 30% above, after a 50% deduction for upkeep and any bank interest paid; declare by 31 January. A verified property manager should give you monthly statements and quarterly inspection photos.

Researched by Motherland from 3 sources · last checked 11 Nov 2026

General information, not legal advice.

Key facts

Each value links to its source and the date we checked it.

Fact	Value	Source · as of
Land tax	Rwf0–80 per m² per year, by area and use	Sources · as of 11 Nov 2026R11 City of Kigali explains newly adjusted land taxAllAfrica · checked 11 Nov 2026All sources
Rental income tax	0% / 20% / 30% bands on taxable income after a 50% deduction; declare by 31 Jan	Sources · as of 11 Nov 2026R15 Rental income taxRwanda Revenue Authority · checked 11 Nov 2026All sources

Renting out your property

Rental income tax is 0% on taxable income up to Rwf180,000 a year, 20% up to Rwf1,000,000 and 30% above, after a 50% deduction for upkeep and any bank interest paid; declare by 31 January. Sources · as of 11 Nov 2026R15 Rental income taxRwanda Revenue Authority · checked 11 Nov 2026All sources

A verified property manager should give you monthly statements and quarterly inspection photos.

Costs to plan for

Transfer service fees on Irembo plus a notary fee if you choose a private notary; annual land tax between Rwf0 and Rwf80 per square metre depending on area and use, with many Kigali plots now at Rwf80. Sources · as of 11 Nov 2026R4 FAQs about title transfer: voluntary saleIrembo · checked 11 Nov 2026R11 City of Kigali explains newly adjusted land taxAllAfrica · checked 11 Nov 2026All sources

Questions

How much is land tax in Kigali?

Between Rwf0 and Rwf80 per square metre a year, depending on area and use. Many plots pay Rwf80.

How is rental income taxed in Rwanda?

Taxable income is half your gross rent minus bank interest paid; it's taxed at 0%, 20% or 30% by band and declared by 31 January.

Sources

Checked 11 Nov 2026.

R4 FAQs about title transfer: voluntary sale · Irembo · checked 11 Nov 2026
R11 City of Kigali explains newly adjusted land tax · AllAfrica · checked 11 Nov 2026
R15 Rental income tax · Rwanda Revenue Authority · checked 11 Nov 2026

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