Paying taxes in Rwanda

In Rwanda, registering a business at the Rwanda Development Board (RDB) automatically entails fulfilling tax obligations for both centralized and decentralized taxes. Taxes are collected and managed by the Rwanda Revenue Authority (RRA). The majority of taxes are paid at the RRA; a few are paid at the Rwanda Social Security Board (RSSB). The tax system in Rwanda is well-structured but can be challenging for foreign investors, including Dutch investors, to comprehend. The primary objective of this report is to provide a clear and concise explanation of Rwandan tax policies, procedures, and annual responsibilities. It covers various types of taxes and related topics such as tax declarations, payments, interest charges, penalties, and fines.

Additionally, the RDB has established a one-stop center that provides comprehensive information about Rwanda’s tax system. This center’s purpose is to facilitate business operations for both local and foreign investors in Rwanda.

In May 2023 to reflect changes made by the Rwandan government in the tax system. These changes aim to support small and medium-sized businesses and attract investment to the country. However, please be aware that certain numbers and information may become outdated over time. Therefore, foreign investors are encouraged to consult with the Rwanda Revenue Authority (RRA), a tax advisor, or an accountant for the latest updates and implications for their business.

Reach out to TRAIDE Rwanda if you need more information at [email protected].