A tax declaration in Rwanda is filed with the Rwanda Revenue Authority (RRA), mostly online through e-tax (MyRRA) or by phone with M-Declaration on *800#. Every registered business has a calendar of returns to keep: VAT, PAYE, withholding tax, quarterly prepayments and the annual income tax return due by 31 March. Miss one, even a nil return, and fines and interest start to build.
This page sets out the RRA deadlines, rates and penalties as of October 2026, based on RRA's own guidance and the 2023 tax procedures law. Kigali Business Setup helps clients set up their calendar, prepares returns with accredited accountants and checks everything before you submit. You can file yourself; we exist so that you never miss a date.
Your RRA filing calendar
| Tax | Who files | Deadline |
|---|---|---|
| VAT | VAT-registered businesses, turnover up to RWF 200M | Within 15 days after each quarter (monthly optional) |
| VAT | Turnover above RWF 200M | Within 15 days after each month |
| PAYE | Employers, turnover up to RWF 200M | Within 15 days after each quarter (monthly optional) |
| PAYE | Employers, turnover above RWF 200M | By the 15th of the following month |
| Withholding tax | Anyone who withholds tax | Within 15 days after the month of withholding |
| Income tax prepayments | Real regime taxpayers | 30 June, 30 September, 31 December |
| Annual income tax (CIT or PIT) | All income taxpayers | By 31 March of the following year |
| RSSB contributions | Employers | By the 15th of the following month |
Sources: RRA VAT, PAYE and income tax pages and the RRA Basic Information brochure 2025. RSSB contributions are declared monthly; see our accounting and payroll page.
Which tax regime are you in?
Your income tax regime depends on annual turnover.
Micro-enterprises: turnover up to RWF 12 million
These pay a fixed annual amount, as listed in the RRA Basic Information brochure 2025:
| Annual turnover (RWF) | Annual tax (RWF) |
|---|---|
| 0 to 2 million | None |
| 2 to 4 million | 60,000 |
| 4 to 7 million | 120,000 |
| 7 to 10 million | 210,000 |
| 10 to 12 million | 300,000 |
Small enterprises: RWF 12 to 20 million
A lump sum tax of 3% of annual turnover, which RRA calls the flat rate regime. You may instead opt for the real regime with simplified accounting, but that choice is irrevocable for three years.
Real regime: above RWF 20 million
Corporate income tax is charged at 28% of taxable profit. You declare annually, pay quarterly prepayments and keep full books of account. Newly listed companies can qualify for reduced rates of 20% or 25% for five years. Holders of an RDB investment certificate may also qualify for incentive rates.
VAT: rate, threshold and nil returns
- Rate: 18%, with 0% on exports and certain listed items.
- Threshold: register within seven days once turnover passes RWF 20 million over 12 months or RWF 5 million in three consecutive months. Voluntary registration is allowed.
- Nil returns: declarations are required even with no sales, no VAT due, a refund claim or zero tax payable.
- EBM: RRA requires every person carrying out taxable activities to request and use an Electronic Billing Machine, and VAT-registered businesses need at least one per sales location.
The 2025 VAT amendment (Law 009/2025) replaced the list of exempt supplies but kept the 18% rate and the registration threshold. If you sell items whose treatment changed in 2025, such as some ICT equipment, check your pricing.
PAYE rates for employees
| Monthly taxable income (RWF) | Rate |
|---|---|
| 0 to 60,000 | 0% |
| 60,001 to 100,000 | 10% |
| 100,001 to 200,000 | 20% |
| Above 200,000 | 30% |
Casual labourers pay 15% above RWF 60,000 a month, and a second employer withholds 30%. Source: RRA PAYE calculator page, as of October 2026.
How to file and pay
- Log in to MyRRA on the e-tax portal with your TIN and password, or dial *800# for M-Declaration.
- Choose the tax type and period, for example VAT for the quarter just ended.
- Enter figures from your EBM sales reports, purchase invoices and payroll.
- Submit and note the RRA reference number (document ID).
- Pay by e-payment or internet banking, by MTN Mobile Money on *182# (pay bill, then RRA), or by cash or cheque at any commercial bank.
- Keep records: books and supporting documents must be kept for 10 years.
Businesses with turnover of RWF 600 million or more must file declarations and financial statements through professionals approved by RRA.
Penalties and interest
The 2023 tax procedures law sets steep penalties. According to RRA:
| Situation | Penalty |
|---|---|
| Late declaration and payment, up to 30 days | 20% of tax due |
| Late declaration and payment, 31 to 60 days | 40% |
| Late declaration and payment, over 60 days | 60% |
| Declared on time, paid up to 30 days late | 5% |
| Declared on time, paid 31 to 60 days late | 10% |
| Declared on time, paid over 60 days late | 30% |
| Late interest | 0.5% a month (first 6 months), 1% (6 to 12 months), 1.5% after 12 months, capped at 100% of the tax |
| Late filing fixed fine, turnover RWF 2M to 20M | RWF 50,000 |
| Designated large taxpayer | RWF 500,000 |
Operating without required VAT registration costs 50% of the VAT due for the whole period. Tax arrears also block a tax clearance certificate, which you need for tenders and for renewing investor work permits.
How Kigali Business Setup helps
- We build your filing calendar from your regime, VAT status and payroll.
- Accredited accountants in our network prepare VAT, PAYE and annual returns.
- We review figures against EBM reports before submission.
- We send reminders before every deadline, including nil returns.
- If you are already behind, we help you file outstanding returns and approach RRA about arrears.
Tell us your turnover band, VAT status and number of employees using the form on this page. We will send a filing calendar and a monthly quote.
Frequently asked questions
When is the RRA annual income tax declaration due?
Annual corporate and personal income tax must be declared not later than 31 March of the year after the tax period, together with books of account and annexures. The tax year is the calendar year unless RRA approves a different 12-month period.
Do I declare VAT monthly or quarterly?
As of October 2026, businesses with annual turnover up to RWF 200 million declare VAT and PAYE quarterly, within 15 days after the quarter ends, and may opt for monthly filing. Above RWF 200 million, declarations are monthly, within 15 days after each month.
Do I need to file if I had no sales?
Yes. RRA states that VAT declarations must be made even if no sales were made, no VAT is due, you are claiming a refund or your tax payable is zero. A missed nil return can still attract the fixed late filing fine.
How do I file a tax declaration in Rwanda?
Use the RRA e-tax portal (MyRRA) for all income tax types, or M-Declaration by dialling *800# for most types. The real regime annual income tax declaration must be filed on e-tax. After filing you receive a reference number to make payment.
How can I pay RRA taxes?
RRA accepts e-payment through banks and internet banking, MTN Mobile Money by dialling *182# and choosing RRA under pay bill, or cash and cheque at any commercial bank. You need the RRA reference number (document ID) from your declaration.
What is the penalty for late declaration?
Under the 2023 tax procedures law, late declaration and payment costs 20% of the tax due if up to 30 days late, 40% for 31 to 60 days and 60% beyond 60 days, plus monthly interest of 0.5% to 1.5%. Fixed fines from RWF 50,000 also apply.
Do small businesses pay a flat tax?
Yes. Micro-enterprises with turnover up to RWF 12 million pay a fixed annual amount from RWF 60,000 to RWF 300,000, with no tax below RWF 2 million. Businesses with RWF 12 to 20 million turnover pay a 3% lump sum tax on turnover.
What are the quarterly prepayment dates?
Businesses under the real regime make income tax prepayments on or before 30 June, 30 September and 31 December. Each prepayment is based on last year's tax as a share of last year's turnover, applied to the current quarter's turnover, minus tax withheld.