OpenAccountants/Rwanda/Rwanda Corporate Income Tax

Rwanda Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Rwanda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Built by Michael Cutajar and the OpenAccountants team· Last updated Jun 25, 2026

Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.

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Key figures — Rwanda, 2025

Every figure is drawn from this Guide and cited to its source.

Standard corporate income tax rate

28%Income Tax Law (Law No. 027/2022) as amended by 2025 reformsView source ↗

Small business turnover tax (turnover RWF 12m – 20m)

3% of turnover (lump-sum regime)Income Tax Law (Law No. 027/2022)View source ↗

Micro-enterprise flat tax, turnover RWF 2m – 4m

RWF 60,000 per yearIncome Tax Law (Law No. 027/2022)View source ↗

Micro-enterprise flat tax, turnover RWF 4m – 7m

RWF 120,000 per yearIncome Tax Law (Law No. 027/2022)View source ↗

Micro-enterprise flat tax, turnover RWF 7m – 10m

RWF 210,000 per yearIncome Tax Law (Law No. 027/2022)View source ↗

Micro-enterprise flat tax, turnover RWF 10m – 12m

RWF 300,000 per yearIncome Tax Law (Law No. 027/2022)View source ↗

Reduced rate for company listing 30%+ of shares to the public

25% for 5 yearsIncome Tax Law (Law No. 027/2022)View source ↗

Reduced rate for company listing 40%+ of shares to the public

20% for 5 yearsIncome Tax Law (Law No. 027/2022)View source ↗

Corporate tax base

Worldwide business profit for resident companies (accounting profit adjusted for tax); Rwandan-source profit for non-residents/permanent establishmentsIncome Tax Law (Law No. 027/2022)View source ↗

Domestic withholding tax on dividends, interest, royalties and service fees

15%Income Tax Law (Law No. 027/2022)View source ↗

Reduced WHT on dividends/interest from listed securities

5%Income Tax Law (Law No. 027/2022)View source ↗

WHT on public tender / public procurement payments

3% (15% if the supplier is not tax-registered)Income Tax Law (Law No. 027/2022)View source ↗

Quarterly advance CIT instalments

Due by the 6th, 9th and 12th month of the tax period (30 June, 30 Sept, 31 Dec for calendar-year taxpayers)Tax Procedures Law / Income Tax Law (Law No. 027/2022)View source ↗

Annual CIT return and final payment deadline

Within three months after year-end (31 March for a 31 December year-end)Tax Procedures Law / Income Tax Law (Law No. 027/2022)View source ↗

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The full Guide

Corporate income tax rates, base and deadlines

The standard corporate rate was reduced to 28% under the 2025 reform package, with reduced regimes for small businesses, micro-enterprises and registered investors. Companies make quarterly advance payments and file an annual return within three months of year-end.

Standard corporate income tax rate — 28% percent (Reduced from 30% effective 2025; medium-term target of 20%) (Income Tax Law (Law No. 027/2022) as amended by 2025 reforms)
Small business turnover tax (turnover RWF 12m – 20m) — 3% of turnover (lump-sum regime) percent (Income Tax Law (Law No. 027/2022))
Micro-enterprise flat tax, turnover RWF 2m – 4m — RWF 60,000 per year RWF (Income Tax Law (Law No. 027/2022))
Micro-enterprise flat tax, turnover RWF 4m – 7m — RWF 120,000 per year RWF (Income Tax Law (Law No. 027/2022))
Micro-enterprise flat tax, turnover RWF 7m – 10m — RWF 210,000 per year RWF (Income Tax Law (Law No. 027/2022))
Micro-enterprise flat tax, turnover RWF 10m – 12m — RWF 300,000 per year RWF (Income Tax Law (Law No. 027/2022))
Reduced rate for company listing 30%+ of shares to the public — 25% for 5 years percent (Income Tax Law (Law No. 027/2022))
Reduced rate for company listing 40%+ of shares to the public — 20% for 5 years percent (Income Tax Law (Law No. 027/2022))
Corporate tax base — Worldwide business profit for resident companies (accounting profit adjusted for tax); Rwandan-source profit for non-residents/permanent establishments (Income Tax Law (Law No. 027/2022))
Domestic withholding tax on dividends, interest, royalties and service fees — 15% percent (Standard non-treaty rate; dividends between resident companies excepted) (Income Tax Law (Law No. 027/2022))
Reduced WHT on dividends/interest from listed securities — 5% percent (for residents or East African Community beneficiaries; also 3-year+ treasury bonds) (Income Tax Law (Law No. 027/2022))
WHT on public tender / public procurement payments — 3% (15% if the supplier is not tax-registered) percent (Income Tax Law (Law No. 027/2022))
Quarterly advance CIT instalments — Due by the 6th, 9th and 12th month of the tax period (30 June, 30 Sept, 31 Dec for calendar-year taxpayers) (Tax Procedures Law / Income Tax Law (Law No. 027/2022))
Annual CIT return and final payment deadline — Within three months after year-end (31 March for a 31 December year-end) (Tax Procedures Law / Income Tax Law (Law No. 027/2022))

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Corporate income tax rates, base and deadlines

Standard corporate income tax rate — 28% percent (Reduced from 30% effective 2025; medium-term target of 20%) (Income Tax Law (Law No. 027/2022) as amended by 2025 reforms)

Small business turnover tax (turnover RWF 12m – 20m) — 3% of turnover (lump-sum regime) percent (Income Tax Law (Law No. 027/2022))

Micro-enterprise flat tax, turnover RWF 2m – 4m — RWF 60,000 per year RWF (Income Tax Law (Law No. 027/2022))

Micro-enterprise flat tax, turnover RWF 4m – 7m — RWF 120,000 per year RWF (Income Tax Law (Law No. 027/2022))

Micro-enterprise flat tax, turnover RWF 7m – 10m — RWF 210,000 per year RWF (Income Tax Law (Law No. 027/2022))

Micro-enterprise flat tax, turnover RWF 10m – 12m — RWF 300,000 per year RWF (Income Tax Law (Law No. 027/2022))

Reduced rate for company listing 30%+ of shares to the public — 25% for 5 years percent (Income Tax Law (Law No. 027/2022))

Reduced rate for company listing 40%+ of shares to the public — 20% for 5 years percent (Income Tax Law (Law No. 027/2022))

Corporate tax base — Worldwide business profit for resident companies (accounting profit adjusted for tax); Rwandan-source profit for non-residents/permanent establishments (Income Tax Law (Law No. 027/2022))

Domestic withholding tax on dividends, interest, royalties and service fees — 15% percent (Standard non-treaty rate; dividends between resident companies excepted) (Income Tax Law (Law No. 027/2022))

Reduced WHT on dividends/interest from listed securities — 5% percent (for residents or East African Community beneficiaries; also 3-year+ treasury bonds) (Income Tax Law (Law No. 027/2022))

WHT on public tender / public procurement payments — 3% (15% if the supplier is not tax-registered) percent (Income Tax Law (Law No. 027/2022))

Quarterly advance CIT instalments — Due by the 6th, 9th and 12th month of the tax period (30 June, 30 Sept, 31 Dec for calendar-year taxpayers) (Tax Procedures Law / Income Tax Law (Law No. 027/2022))

Annual CIT return and final payment deadline — Within three months after year-end (31 March for a 31 December year-end) (Tax Procedures Law / Income Tax Law (Law No. 027/2022))