Africa · Tax guide
Rwanda
Rwanda taxes company profits at 28% and charges VAT at 18% once turnover passes FRw 20,000,000. Sales go through the Electronic Billing Machine (EBM) system, and taxes are administered by the Rwanda Revenue Authority (RRA).
At a glance
- Corporate income tax
- 28%
- VAT
- 18%
- VAT registration
- FRw 20,000,000
- Withholding on payments abroad
- 15%
Lower rates for qualifying investors
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 28%, with preferential rates for certain investors and international companies. Prepayments are made quarterly and the annual return is due by 31 March. Small businesses can use lump-sum or flat-rate regimes.
VAT and EBM
VAT is 18%. Registration is required once annual turnover exceeds FRw 20,000,000. Returns are filed monthly or quarterly by the 15th, and every sale is recorded on the Electronic Billing Machine (EBM).
Payments abroad
Dividends, interest, royalties and service fees paid to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- By the 15thVAT and PAYE returns
- QuarterlyIncome tax prepayments
- 31 MarchAnnual corporate income tax return
Figures and sources
4 figures- Corporate income tax rate28%Under professional review
- VAT rate18%Under professional review
- Annual turnover above which VAT registration is requiredFRw 20,000,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Rwanda based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Rwanda (a Rwandan tax adviser) before making compliance decisions.