Rwanda

Rwanda applies a top marginal personal income tax rate of 30% and a corporate income tax rate of 28%. The tax burden is moderate-to-high, though various deductions and treaty networks may reduce effective rates. Capital gains are taxed at a relatively low rate of 5%, making Rwanda reasonably attractive for investors and those with portfolio income. Rwanda taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Rwanda permits dual citizenship, which provides flexibility for tax planning through establishing residency in a second jurisdiction without forfeiting existing citizenship rights.