Rwanda Corporate Income Tax

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% (for residents or East African Community beneficiaries; also 3-year+ treasury bonds) percent (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))