Rwanda
Net business profit at progressive PIT up to 30% (or a 3-4% turnover lump-sum if a small enterprise), not a one-off capital gain. While Rwanda has a 15% crypto-gains rate, regular profit-share is more naturally ordinary business income.
Self-employment / business profit income under the Income Tax Law; ordinary business income, not capital gains.
Progressive PIT 0/10/20/30% (top 30% above RWF 200,000/month) on net business profit; small businesses may pay 3-4% lump-sum turnover tax instead.
RSSB contributions are employment-based; the self-employed are not generally compelled (voluntary RSSB schemes exist).
Real regime (full accounting) for larger income vs simplified flat/lump-sum turnover regimes for small enterprises; annual self-assessment with quarterly prepayments.
Rwanda applies a 15% rate to crypto gains per 2025 guidance; however recurring USDC contractor remuneration is better characterised as business income at progressive PIT, valued in RWF at receipt. Some classification uncertainty.