Working in Rwanda as a French National: Work Permit, Income Tax and Contributions

In Rwanda, immigration (the Directorate General of Immigration and Emigration) issues work permits by category, all applied for online on the government portal Irembo. The categories cover in particular employment under contract with the State (E1), technical assistance (E2), skilled workers on the list of occupations in demand (H1) or sponsored by an employer (H2), journalists (H3), semi-skilled workers or craftspeople from the region (H4), staff of international organisations (H5), NGO employees (N2) and employees of multinational or regional companies (Q1).

The permit is sponsored by the employer, who writes a letter of recommendation. A holder may change employer during the validity of their permit provided they notify immigration in writing; renewal then requires a resignation or end-of-contract letter from the former employer. Nationals of the East African Community do not pay for residence permits.

• H2 (sponsored skilled worker): RWF 150,000, up to 2 years; employment contract, letter of recommendation, certified diplomas, original police certificate less than six months old, curriculum vitae.
• H1 (list of occupations in demand): RWF 150,000, up to 3 years; same documents.
• Q1 (employee of a multinational or regional company with an office in Rwanda, including intra-group transfer): RWF 150,000, 1 year, renewable only in exceptional circumstances; proof of the link between the foreign company and the Rwandan entity, contract with the foreign company at least as long as the planned stay.
• Others: E1 at RWF 150,000, E2 at RWF 100,000, H4 at RWF 50,000, N2 at RWF 150,000; special permit (R) of three months at RWF 50,000 for work of up to 90 days; Q2 permit of RWF 250,000 for a fixed short-term assignment.
• Procedure: online application on Irembo; processing fees are due and are not refunded in case of refusal or withdrawal. Diplomas and civil-status records are officially translated into English or French.

Scales change: immigration confirms the amounts at filing. See also the page on living in Rwanda.

No national minimum wage figure was found on the official pages consulted; the ministry responsible for Labour is the point of contact to confirm the regulations in force. An expatriate’s pay is negotiated in the contract, in foreign currency or in Rwandan francs (RWF), often with housing, schooling and health cover. The “Economic reference points” block above presents inflation and the exchange rate.

The contract is drawn up in writing: assignment, duration, pay, currency of payment, leave, health cover and the cost of repatriation; it serves as a supporting document for the work permit. For an employee sent by a French employer, the page on seconded or expat helps you choose the status.

According to the Rwanda Revenue Authority, tax on employment income follows a monthly scale: 0% up to RWF 60,000, 10% from RWF 60,001 to 100,000, 20% from RWF 100,001 to 200,000 and 30% beyond RWF 200,000. It applies to all payments in cash or in kind linked to work. The page consulted gives neither the filing deadline nor the residence rule: the employer and the RRA clarify them.

A tax treaty between France and Rwanda was signed on 22 June 2023; impots.gouv.fr indicates its entry-into-force status. It applies only if it is in force: otherwise, each State applies its domestic law, and individual advice makes it possible to clarify an employee’s taxation, notably as regards tax residence and any double taxation.

The CLEISS lists no social security agreement between France and Rwanda. A seconded employee remains affiliated to French social security for 3 years, renewable once (6 years in total); French contributions are paid as if they were working in France, and local contributions may remain due (CLEISS). Care is reimbursed within the limit of French tariffs, with form S 3125c. See healthcare reimbursement in Rwanda.

On the local side, the Rwanda Social Security Board (RSSB) indicates, for the pension scheme, a contribution of 6% for the employer and 6% for the employee, and 12% for a voluntary member. The page consulted gives neither the reference law, nor the date of application, nor the treatment of expatriates: these points are confirmed with the RSSB. The community-based health insurance (CBHI) is open to citizens and to residents not covered by another scheme, per household. A self-employed person must hold a permit suited to their activity; for investors and entrepreneurs, immigration asks you to first make an appointment with its field inspection service. The CFE (Caisse des Français de l’étranger, the French social security fund for French nationals abroad) remains a voluntary option: see the guide to the CFE.

The Rwandan immigration pages consulted describe no category dedicated to remote work. A three-month special permit (R), at RWF 50,000, is provided for work or self-employed activity of up to 90 days without a residence permit; a longer stay requires a suitable permit. The tourist visa does not cover local professional activity. Health insurance is chosen as for a long stay: see digital nomad insurance.

The currency is the Rwandan franc (RWF). The permit categories reflect the sectors that recruit internationally: international organisations and NGOs, multinational or regional companies, higher education, media and occupations on the list of occupations in demand. Visa and Mastercard cards are widely accepted, according to France Diplomatie (the French foreign ministry).

The growth, inflation and unemployment indicators appear in the “Economic reference points” block, updated continuously. Before accepting a post, it is useful to reread the Rwanda country guide and the page on Rwanda’s healthcare system.