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Your Rwandan filing year, on one page

Choose your financial year-end and how you file VAT. The calendar lists every recurring deadline for a private company: payroll, VAT, withholding tax, advance tax, the annual return and the accounts. Below it, each obligation is explained: who it applies to, what is filed, where, and what happens when it is late.

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Reviewed October 2026Law N° 007/2021 · N° 020/2023Sources 8Team 15+ years cross-border

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Year ending December

Recurring deadlines for a private company

Sources: PwC Worldwide Tax Summaries, Rwanda, tax administration and other taxes; Law N° 007/2021, Arts. 142–143. General guide; your obligations depend on your registrations.

How to read it

Three layers of deadlines

A Rwandan private company has monthly tax deadlines, a set of annual deadlines tied to its financial year-end, and event-driven deadlines that start when something changes.

15thMonthly deadline for PAYE, RSSB, VAT and WHT

3 monthsAfter year-end: tax return and RDB financial report

14 daysTo notify a change in beneficial ownership

The monthly layer belongs to the Rwanda Revenue Authority (RRA) and the Rwanda Social Security Board (RSSB). It runs on the 15th: payroll tax and social security for last month's salaries, VAT for the month or quarter, and withholding tax deducted from payments made last month. It applies from the first month in which the company pays a salary, makes a taxable sale or pays a supplier subject to withholding.

The annual layer is set by your financial year-end. The corporate income tax umusoro (tax) return falls due three months later, advance tax instalments fall in the sixth, ninth and twelfth months of the year, and the annual accounts go to the Office of the Registrar General (ORG) within seven months. The annual return to ORG has its own month, allocated to each company.

The event layer has no fixed date. When a shareholder sells, when a director resigns, when a permit approaches its expiry, a clock starts. These are the deadlines that companies miss most often, because nothing in the accounting cycle reminds anyone of them.

Put the event deadlines into the same calendar as the tax deadlines. A share transfer agreed in a board meeting in Frankfurt or Dubai is a filing in Kigali within 14 days, and nobody in Kigali will know about it unless you tell them.

Monthly

Every month, by the 15th

PAYE: income tax on salaries

The employer deducts PAYE from each salary under the monthly bands of Law N° 027/2022: 0% up to RWF 60,000, 10% to RWF 100,000, 20% to RWF 200,000 and 30% above. PAYE for a month is declared and paid by the 15th of the following month on the E-Tax (MyRRA) platform. If the company has employees, there is a PAYE declaration every month, including months when the salary was the same as last month.

RSSB contributions

Pension (6% employer and 6% employee in 2026, 7% each from January 2027), occupational hazards (2% employer), maternity (0.3% each) and community-based health insurance (0.5% of the employee's net pay) are due on the same date. RRA offers a unified declaration that combines PAYE with all RSSB contributions except the voluntary pension scheme; we use it for new companies.

VAT, monthly or quarterly

A company registered for VAT at 18% under Law N° 049/2023 files by the 15th after each period. The period is a month, or a quarter where turnover is RWF 200 million or less. Registration is compulsory once turnover reaches RWF 20 million in a year or RWF 5 million in a quarter. A registered company files every period, including periods with no sales. Exports are zero-rated and still declared.

Withholding tax

Withholding tax at 15% applies to dividends, interest, royalties and service fees, including management and technical fees, paid to residents and non-residents. A 5% rate applies to certain items such as imports and listed securities. The payer deducts the tax and remits it within 15 days after the end of the month of payment. Where a treaty reduces the rate for a foreign recipient, the Law on tax procedures requires a tax residency certificate to support the withholding declaration.

Sources: PwC Worldwide Tax Summaries, Rwanda, reviewed September 2026; Law N° 027/2022 of 20/10/2022; Law N° 049/2023 of 05/09/2023 as amended by Law N° 009/2025; Law N° 020/2023, Art. 22 (EY Tax News, 2023); RRA, "Declare Employment tax (PAYE)", rra.gov.rw; Presidential Order N° 086/01 of 12/12/2024.

The withholding tax that slips is the one on foreign invoices. A software licence from Ireland or a management fee from the parent in Luxembourg is a payment subject to WHT, and the declaration is due by the 15th whether or not anyone in Kigali saw the invoice. We ask for a copy of every foreign invoice before it is paid.

Annual

The deadlines tied to your year-end

Advance corporate income tax, three instalmentsPaid in the sixth, ninth and twelfth months of the tax year: 30 June, 30 September and 31 December for a calendar year. PwC describes each instalment as based on the previous period's tax liability, adjusted for the ratio of current quarterly turnover to prior-year turnover, less withholding tax suffered.
Annual corporate income tax returnFiled within three months after the end of the tax period, with audited financial statements and transfer pricing documentation. The balance of tax is paid by the same date: 31 March for a December year-end.
Financial report to RDB, for registered investorsA company holding an investment certificate keeps books of account and submits a copy of its financial report to RDB within three months following the financial year (Law N° 006/2021, Art. 26).
Annual accounts to the Registrar GeneralA private company files its annual accounts within seven months of its accounting reference date, together with the auditor's report and the directors' report (Law N° 007/2021, Art. 142). A public company has four months.
Annual returnFiled each year in the month allocated to the company, signed by two directors or by the sole member. It confirms shareholders, directors and beneficial owners (Art. 143 as amended by Law N° 019/2023). Non-filing can lead to strike-off from the register.
Payroll year-endAnnual leave balances, statements of PAYE for employees who need them at home, and a check that every employee's RSSB record matches the payroll.

Sources: PwC Worldwide Tax Summaries, Rwanda, corporate tax administration, reviewed 23 September 2026; Law N° 007/2021 of 05/02/2021, Arts. 142–143, and Law N° 019/2023 (CDH; ENSafrica); Law N° 006/2021 of 05/02/2021, Art. 26 (UNCTAD Investment Policy Hub).

Choosing a year-end

The normal tax period in Rwanda runs from January to December. Another period needs the approval of the Minister of Finance, and an accounting period for corporate tax cannot exceed twelve months, so a longer first statutory period needs more than one tax return. Most foreign groups with a December year-end at home keep December in Rwanda. A group with a March or June year-end, common in the United Kingdom and in the Gulf, can apply for a matching period. The calendar tool above handles any month.

Small and micro businesses

Businesses with turnover between RWF 12 million and RWF 20 million may pay a flat 3% of turnover, and micro businesses below RWF 12 million pay a fixed amount between RWF 60,000 and RWF 300,000. Most foreign-owned companies exceed these thresholds quickly or opt for the standard regime from the start, so the calendar shows the standard regime.

Sources: PwC Worldwide Tax Summaries, Rwanda, corporate taxes on income and tax administration, 2026; Law N° 027/2022 as amended by Law N° 051/2023.

Year at a glance

A December year-end, month by month

This is a full calendar year for a private company with a 31 December year-end, quarterly VAT, employees and an investment certificate. The annual return month differs for each company and is shown as a separate line.

Month	Every month by the 15th	Also due in this month
January	PAYE, RSSB, WHT for December	VAT for October–December by 15 January
February	PAYE, RSSB, WHT for January	Year-end closing and audit fieldwork
March	PAYE, RSSB, WHT for February	CIT return and balance of tax by 31 March; financial report to RDB by 31 March
April	PAYE, RSSB, WHT for March	VAT for January–March by 15 April
May	PAYE, RSSB, WHT for April	Accounts pack prepared for the Registrar General
June	PAYE, RSSB, WHT for May	First advance CIT instalment by 30 June
July	PAYE, RSSB, WHT for June	VAT for April–June by 15 July; annual accounts to ORG by 31 July
August	PAYE, RSSB, WHT for July	Mid-year review of permits and directors
September	PAYE, RSSB, WHT for August	Second advance CIT instalment by 30 September
October	PAYE, RSSB, WHT for September	VAT for July–September by 15 October
November	PAYE, RSSB, WHT for October	Book the auditor; plan year-end stock counts
December	PAYE, RSSB, WHT for November	Third advance CIT instalment by 31 December
Allocated month	—	Annual return to the Registrar General

Built from PwC Worldwide Tax Summaries, Rwanda (2026), Law N° 007/2021, Arts. 142–143, and Law N° 006/2021, Art. 26. Monthly VAT filers file every month by the 15th instead of quarterly. Items such as booking the auditor or a mid-year review are our planning recommendations, not legal deadlines.

March is the heavy month: tax return, balance of tax, the RDB report and February payroll all land within two weeks. Close the books in January and agree the audit timetable in November, or March becomes a scramble.

Event-driven

Deadlines that start when something changes

Beneficial ownership changes: 14 days

Every shareholder declares its beneficial owners when the company is formed (Art. 116 of Law N° 007/2021). The threshold is 25% of shares or voting rights, under ORG guidelines of March 2023. Changes must be notified within 14 days, and the central register is kept by the Registrar General. A sale of shares, a new investor, a restructuring of the parent group or a trust appointment can all trigger a notice.

Directors and the resident director

A private company must have at least one director resident in Rwanda (Arts. 7(4) and 157). If the resident director resigns or moves abroad, the company is out of line with the law until a replacement is appointed and registered. Plan a successor before the resignation takes effect.

Permit renewals

An investor permit uruhushya (permit, licence) is issued for up to two years for RWF 150,000. After two permits, the investor can apply for a recurring permit valid for up to five years for RWF 250,000, which requires a tax clearance. Employment permits run for two years (H2) or three years (H1). Each expiry date belongs in the calendar, and the renewal file should be ready well before it.

Tax clearance

Several procedures ask for a current tax clearance certificate from RRA, including the recurring investor permit and RRA's own certification for invoicing integrations. A clearance depends on the company being up to date on declarations and payments. One missed month can hold up a permit renewal.

Sources: Law N° 007/2021, Arts. 7, 116, 157, and Law N° 019/2023 (CDH); ORG beneficial ownership guidelines, March 2023; DGIE, migration.gov.rw; Fragomen (2025); RRA, "About EBM", rra.gov.rw.

Other changes we watch

A change of registered address, for example a move from Nyarugenge to an office in Gasabo, is updated with ORG and RRA.
A change of financial year-end needs approval for tax purposes before it is used.
Crossing the VAT threshold of RWF 20 million a year or RWF 5 million in a quarter means registering for VAT.
Turnover rising above RWF 200 million moves VAT from quarterly to monthly filing.
A first dividend, interest or royalty payment starts a withholding tax obligation in that month.
Hiring the first employee starts monthly PAYE and RSSB declarations.

If you are late

What lateness costs

Rwanda's tax procedures are set by Law N° 020/2023 on tax procedures, which replaced Law N° 026/2019. It provides for fines for late declarations and for interest on late payments. RRA's guidance on PAYE lists failure to file a tax declaration on time and failure to file a withholding declaration on time among the failures that attract penalties.

Interest on late payment is calculated monthly. RRA describes the rate as the BNR inter-bank offered rate plus two percentage points. Under the 2023 law, interest was reduced compared with the previous fixed rate of 1.5% per month.

Some fines are fixed in the law. Taxpayers with turnover under RWF 2 million are exempt from late-filing fines, and micro enterprises with turnover of RWF 2 million to RWF 20 million pay a reduced late-filing fine of RWF 50,000 (Art. 81). Intentionally issuing an incorrect VAT invoice carries a fine of 100% of the VAT payable (Art. 87). Failing to provide information on transactions with related parties carries a fine of 5% of the transaction value (Art. 86). For larger companies, penalties and interest apply under the law; we tell you the exact exposure for a specific late item rather than quote a general figure.

On the company law side, the sanction that matters most is that a company which does not file its annual return can be struck off the register. Late filing of annual accounts and the annual return also shows up in due diligence by banks and investors.

Sources: Law N° 020/2023 on tax procedures, gazetted 31/03/2023, Arts. 80–87 (EY Tax News, July 2023); RRA, PAYE penalties and interest page (rra.gov.rw, accessed October 2026); Law N° 007/2021 as amended by Law N° 019/2023 (CDH; ENSafrica).

Records reach back ten years. Books and records are kept for ten years under Art. 15 of the Law on tax procedures. RRA can audit five years back, or ten where information was concealed with intent to evade tax.

Working days

Umuganda, public holidays and the 15th

Umuganda

On the last Saturday morning of each month, roughly from 8:00 to 11:00, Rwanda does umuganda (monthly community work). Most businesses close and traffic pauses. Filing online still works, but no one will be at the office to sign or pay. We treat the last Saturday as a non-working morning in every filing plan.

Public holidays

Official public holidays under Art. 53 of Law N° 66/2018 include 1 and 2 January, Heroes' Day on 1 February, Good Friday and Easter Monday, the Genocide against the Tutsi Memorial Day on 7 April, Labour Day, Independence Day on 1 July, Liberation Day on 4 July, Umuganura on the first Friday of August, Assumption Day on 15 August, Christmas, Boxing Day and the two Eid holidays. The government publishes the observed dates each year.

Sources: Law N° 66/2018, Art. 53; WageIndicator Rwanda (2026); Government of Rwanda, gov.rw/holidays (2026).

In April, the commemoration period after 7 April and the Easter holidays can sit right before the 15 April quarterly VAT date. In those years we file in the first week of the month.

Self-check

How healthy is your compliance

Tick what is true for your company today. The score shows which gaps to close first.

Where it happens

Filed online, run from Kigali

OnlineE-Tax (MyRRA)Tax declarations and payments for VAT, PAYE, WHT and CIT.

OnlineORG via the RDB portalAnnual return, accounts and beneficial ownership changes.

OnlineIremboPermit applications and renewals, government service payments.

City of KigaliGasabo, Kicukiro, NyarugengeWhere our licensed partners meet officials and banks when a filing needs a visit.

Almost every filing in this calendar is made online. Our licensed partners in Kigali submit on your behalf and handle the visits that still happen: an RRA query, a bank's request for a stamped document, a meeting at RDB. Physical presence matters less than accuracy and timing, which is why a company in the Kigali Special Economic Zone and one in Rubavu on Lake Kivu follow exactly the same calendar.

Legal basis

Laws behind the calendar

Law N° 007/2021 of 05/02/2021Governing companies. Arts. 7(4) and 157 resident director; 116 beneficial ownership; 142 accounts; 143 annual return.

Law N° 019/2023 of 30/03/2023Amending the company law: beneficial ownership, registers, annual return, records for 10 years.

Law N° 027/2022 of 20/10/2022Taxes on income, amended by Laws N° 051/2023 and N° 014/2025. CIT, PAYE, WHT.

Law N° 049/2023 of 05/09/2023VAT, amended by Law N° 009/2025 of 27/05/2025. Thresholds and filing periods.

Law N° 020/2023On tax procedures. Art. 15 records; Art. 22 residency certificates; Arts. 80–87 interest and fines.

Law N° 006/2021 of 05/02/2021Investment promotion. Art. 26: registered investor's financial report to RDB.

Law N° 66/2018 of 30/08/2018Labour. Art. 53: official public holidays.

Presidential Order N° 086/01 of 12/12/2024RSSB pension rates to 2030.

FAQ

Questions about the filing calendar

Does a dormant company still have deadlines?

Yes. The annual return and annual accounts are due whether or not the company traded. If it is registered for VAT, it files VAT returns for each period, and if it has employees, it declares PAYE and RSSB each month.

How do I find out my annual return month?

The month is allocated to the company by the Registrar General. We confirm it from the registry at onboarding and put it into your calendar.

When do I switch from quarterly to monthly VAT?

Quarterly filing applies where turnover is RWF 200 million or less. Above that, VAT is filed monthly. We watch turnover and tell you before the switch is needed.

What if the 15th falls on a weekend?

Do not rely on a weekend rule. We prepare declarations by the 10th and pay by the 12th, so the question does not arise.

Is the RDB financial report the same as the accounts filed with ORG?

They come from the same closing, but they are different filings with different deadlines: three months for the RDB report under the investment law, seven months for the accounts under the company law.

Can I change my financial year-end later?

Yes, with approval for tax purposes, and the transitional period cannot exceed twelve months for a single tax return. Plan a change at least one year ahead.

Do you send reminders?

Clients on our monthly service receive a calendar for the year at onboarding and a short note before each annual and event-driven deadline.