Taxation of High Net Worth Individuals (HNWIs) in Rwanda

In a bid to promote equity in the taxation of individuals and boost revenue collections, the Rwanda Revenue Authority (RRA) would like to establish whether wealthy individuals in Rwanda are paying their fair share in taxes. This project will undertake research aimed at understanding the drivers of wealth in Rwanda’s economy, establishing the policy and administrative mechanisms in place to tax wealthy individuals and whether in practice these individuals comply with their tax obligations. The research will employ mixed methods including interviews with public sector officials and individuals in the private sector, analysis of RRA administrative data and examining relevant legal texts.