Tax penalty calculator Rwanda

Paying tax late costs an administrative fine and interest for each month. Enter the tax, how late you are and whether the return was filed on time.

How it's calculated

Not declared and not paid on time: a fine of 20% up to 30 days late, 40% from 31 to 60 days and 60% after that.
Declared on time but paid late: 5%, 10% or 30% for the same periods.
Interest: 0.5% a month for a delay of up to six months, 1% up to twelve months and 1.5% beyond. It is not compounded and never goes above the tax itself.
District taxes: 40% for late or false declaration, 1.5% interest a month and an extra 10% capped at RWF 100,000.

An example

RWF 1,000,000 of tax neither declared nor paid until 45 days late costs a fine of RWF 400,000 and RWF 10,000 of interest.

Frequently asked questions

In what order is a payment applied?

First to the principal tax, then to the administrative fine, then to the interest.

What if I declared too little?

If the RRA finds the tax declared was more than 10% short, the fine is 10% of the shortfall; more than 20% short, it is 20%. Correcting and paying before an audit is announced avoids this fine, though late interest still applies.

Is there also a fixed fine for filing late?

Yes. A late return also carries a fixed fine that depends on the size of the business, from RWF 50,000 to RWF 500,000.

Key terms

Principal tax: The tax itself, before fines and interest.
Administrative fine: A penalty set as a share of the tax due.

Up-to-date official data

Data checked against the official source on 26 October 2026.

We check the official sources automatically, every day.

See all sources

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