Withholding tax calculator Rwanda
Withholding tax is taken at source: the payer keeps part of the payment and sends it to the RRA. Choose the type of payment to see the tax and what the payee receives.
How it's calculated
- Dividends, interest, royalties and payments to people not registered with the RRA: 15%.
- Public tenders: 3% of the invoice without VAT, or 15% if the supplier is not registered or has no recent income tax return.
- Goods imported for business: 5% of the CIF value, paid at customs.
- Board member allowances: 30%.
An example
A dividend of RWF 1,000,000 carries RWF 150,000 of withholding tax, so the shareholder receives RWF 850,000.
Frequently asked questions
When is withholding tax paid to the RRA?
The payer declares and pays it within 15 days after the month in which it was withheld.
Is it a final tax?
For a registered taxpayer, tax withheld on payments made to it is deducted from income tax when the return is filed.
Are dividends between Rwandan companies taxed?
No. Dividends paid between resident companies are left out of the 15% withholding tax.
Key terms
- CIF value
- Cost, insurance and freight: the value of imported goods at the border.
- Quitus Fiscal
- Tax compliance certificate from the RRA that exempts the holder from withholding on imports and tenders.
Up-to-date official data
Data checked against the official source on .
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