Rwanda PAYE
Calculator 2025/26

RRA progressive tax (0%–30%), RSSB social security (6% employee), maternity contribution (0.3% employer). Monthly computation per RRA bands.

✦ Includes AI Advisor RRA 2025/26 Verified RSSB · Maternity RWF · Rwandan Franc

Last verified: March 2025 · Source: RRA (rra.gov.rw) · Law No. 016/2024 · RSSB Act 2016

2025/26 Key Facts: PAYE monthly bands: RWF 0–30,000 at 0%, RWF 30,001–100,000 at 20% on excess, above RWF 100,000 at 30%. RSSB employee contribution 6% (deductible). Employer matches 6%. Total: 12% (increments of 2% annually until 2030). Maternity leave contribution 0.3% employer only. Law No. 016/2024 effective January 2025.

Enter Your Details Rwandan Franc · RWF
Monthly Gross Salary RWF 500,000
RWF 50,000RWF 5,000,000
Or type exact monthly amountBefore any deductions
RWF
Active DeductionsToggle to include / exclude
RSSB Pension
6% employee — tax-deductible
Secondary Employment
Flat 30% no deductions

RSSB employee contribution (6%) is fully deductible from taxable income before PAYE is calculated. Employer RSSB (6%) is an additional cost shown in employer chart. No RSSB cap — applies to full gross salary.

Monthly Take-Home Pay
RWF 0
After PAYE, RSSB & all deductions
Effective Tax Rate 0%
AI Tax Advisor Powered by Claude

Calculate your salary first — I'll analyse your RRA PAYE position, explain RSSB deductibility, maternity implications, and give specific optimisation tips for Rwanda.

RRA 2025/26 Monthly Bands ▾
RWF 0 – 30,0000% — exempt
RWF 30,001 – 100,00020% on excess above 30k
Above RWF 100,000RWF 14,000 + 30% on excess

Calculated monthly on taxable income (gross minus RSSB). Employee RSSB is deductible. Secondary employment: flat 30% on gross, no deductions.

RSSB · Maternity Rates 2025 ▾
Employee RSSB Pension6% of gross (no cap)
Employer RSSB Pension6% of gross (no cap)
Maternity (employer only)0.3% of monthly salary

Employee RSSB (6%) is deductible from taxable income before PAYE. Increments of 2% annually until 2030 (reaching 20%). Maternity contribution funds statutory maternity leave. RSSB contributions due by 15th of following month via rssb.gov.rw portal.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Rwanda Income Tax Law No. 016/2024, RSSB Act 2016. Verify with RRA (rra.gov.rw) or a qualified Rwandan tax advisor.
Rwanda Tax FAQ

Common PAYE Questions

What are the Rwanda PAYE tax bands for 2025/26?

Three monthly bands: 0% on first RWF 30,000; 20% on RWF 30,001–100,000; RWF 14,000 plus 30% above RWF 100,000. These bands are applied monthly against taxable income (after RSSB deduction). Secondary employment taxed at flat 30% on gross.

Is RSSB contribution deductible from PAYE taxable income?

Yes — the employee's mandatory 6% RSSB pension contribution is fully deductible from gross pay before calculating PAYE. This reduces your taxable income and therefore your PAYE tax liability. The employer's matching 6% contribution is a separate employer cost, not deducted from your pay.

What is the maternity leave contribution?

The maternity leave contribution is 0.3% of gross monthly salary, paid by the employer only. It funds statutory maternity leave benefits for pregnant employees and those on maternity leave. It is not deducted from employee pay — it's an additional employer cost. Applies to all private and public sector employers under Rwandan labour law.

Will RSSB contributions increase in the future?

Yes — Law No. 016/2024 plans increments of 2% annually until 2030. Currently at 6% (employee + 6% employer), contributions will increase as follows: 2026 (8%), 2027 (10%), 2028 (12%), 2029 (14%), 2030 (16%). Final increase to 20% (10% + 10%) by end of 2030.

How is secondary employment taxed in Rwanda?

Income from a second job in Rwanda is taxed at a flat rate of 30% at source, with no deductions or tax-free band allowed. This is a final withholding tax — the secondary employer withholds 30% of the full gross amount and remits it to RRA. This prevents the progressive bands from being applied twice across two employers.

When must employers remit PAYE to RRA?

PAYE must be filed and paid to RRA by the 15th of the month following the payroll month. RSSB contributions are also due by the 15th of the following month. Late payment attracts penalties and interest. Employers must file a monthly PAYE return even for nil-tax months. File via RRA e-services portal (rra.gov.rw).

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