The electronic band structure of YbRhSn has been calculated using the self-consistent full potential nonorthogonal local orbital minimum basis scheme based on the density functional theory. We investigated the electronic structure with the spin-orbit interaction and on-site Coulomb potential for the Yb-derived 4f orbitals to obtain the correct ground state of YbRhSn. The exchange interaction between local f electrons and conduction electrons play an important role in the heavy fermion characters of them. The fully relativistic band structure scheme shows that spin-orbit coupling splits the 4f states into two manifolds, the 4f7/2 and the 4f5/2 multiplet.