Business income tax calculator Rwanda
Businesses on the real regime pay income tax on their actual profit. Choose whether you are a company or an individual and enter the taxable profit for the year.
How it's calculated
- Companies: 28% of taxable business profit.
- Individuals: 0% up to RWF 720,000, 10% up to RWF 1,200,000, 20% up to RWF 2,400,000 and 30% above.
An example
A company with RWF 50,000,000 of taxable profit pays RWF 14,000,000. A sole trader with RWF 5,000,000 pays RWF 1,068,000.
Frequently asked questions
When is income tax declared?
By 31 March of the following year. After the first year you also pay quarterly prepayments by 30 June, 30 September and 31 December.
How are quarterly prepayments worked out?
Last year's tax divided by last year's turnover, times this quarter's turnover, less the tax withheld in the quarter.
Is there a lower rate for listed companies?
Yes. For five years after listing on the Rwandan capital market, a company pays 20% if it sells at least 40% of its shares to the public, or 25% if it sells at least 30%.
Key terms
- Taxable business profit
- Income less the expenses the law allows, from the accounts.
- Real regime
- The regime for businesses with turnover above RWF 20 million, or those that choose it.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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