Here's the 400,000 worked through. PAYE takes 84,000: nothing on the first 60,000, then 4,000 on the next 40,000, 20,000 on the next 100,000 and 60,000 on the last 200,000. RSSB pension takes 24,000 and RSSB maternity 1,200. That leaves 290,800, and 0.5% of it, 1,454, goes to CBHI. You keep 289,346. RRA's own calculator gives the PAYE line only. This one carries on to your full net pay.
What comes off a Rwandan payslip
Four lines come off for most private sector employees. RRA lists these same payroll contributions, and we found no other levy on its list that touches your net pay.
- PAYE: 0% up to RWF 60,000 a month, 10% on the next 40,000, 20% on the next 100,000, 30% above 200,000.
- RSSB pension: 6% from you and 6% from your employer, until 31 December 2026.
- RSSB maternity: 0.3% from you and 0.3% from your employer, on gross pay. Men pay it too.
- CBHI, the Mutuelle: 0.5% of your net salary.
What different salaries leave you
These are monthly figures at today's rates, for a first job with all pay counting for pension and no RAMA.
- Gross 100,000 leaves about 89,251.
- Gross 200,000 leaves about 162,583.
- Gross 300,000 leaves about 225,964.
- Gross 400,000 leaves about 289,346.
- Gross 500,000 leaves about 352,727.
- Gross 1,000,000 leaves about 669,635.
What changes on 1 January 2027
The total pension rate goes up from 12% to 14%. Presidential Order 086/01 states only the total. It doesn't say who pays what, so we can't tell you your share for certain. If it stays shared equally, as it is now, you'd pay 7%, and gross 400,000 would leave 285,366, which is 3,980 less each month. Choose the January 2027 option above to see your own figure. We'll update this page when the rate takes effect.
When your real figure will differ
- Your employer is enrolled in RAMA: 7.5% of your basic pay comes off, and RSSB then pays 85% of your medical bill.
- Part of your pay is a meal or communication allowance: that part isn't charged for pension, though a cash allowance still counts for PAYE.
- It's your second job: the second employer withholds a flat 30%.
- You're a casual worker: the first 60,000 a month is free and the rest is taxed at 15%.
Questions people ask
Does my RSSB contribution reduce my PAYE in Rwanda?
No. The income tax law leaves out only the contribution your employer makes for you, and RRA's own calculator applies the bands straight to gross pay. So PAYE on 400,000 is 84,000 whatever your pension line is.
How much tax do I pay on RWF 100,000 in Rwanda?
RWF 4,000 in PAYE. That's RRA's own example. Pension, maternity and CBHI then take about 6,749 more, so you'd keep about 89,251.
Is CBHI worked out on gross or net pay?
The 2026 Order says 0.5% of your net salary, but doesn't define net salary. We use gross less PAYE, pension and maternity. Your employer may do it a little differently, but the gap is small: on 400,000, even charging it on full gross would make it 2,000, not 1,454.
Why is my payslip lower than this?
The usual reasons are RAMA, a loan or SACCO deduction, or a second job. Ask your employer for a payslip that shows each line. The law says your employer must give you a statement of income, PAYE and RSSB withheld.
Sources
Checked 2 November 2026.