Businesses covered by Rwanda’s income-tax advance-payment system have until Wednesday, Sept. 30, to complete their second payment for 2026.
The Rwanda Revenue Authority (RRA) said the payment is calculated using turnover recorded between April and June and forms part of the quarterly payments made towards a taxpayer’s annual income-tax bill.
The deadline applies to taxpayers who declared and paid their 2025 annual income tax in March. Those who submitted zero returns are not required to make the advance payment.
RRA deputy commissioner for taxpayer services and communication Jean Paulin Uwitonze urged taxpayers to complete the process before the deadline rather than waiting until Wednesday.
He said the authority was still seeing a significant number of taxpayers who had not filed, with almost 40% yet to declare as of Tuesday.
The quarterly payment system is intended to spread income-tax obligations over the year, allowing taxpayers to pay in instalments instead of settling the full amount at the end of the year.
RRA calculates the advance using the income tax and turnover recorded in the previous year together with turnover for the quarter being declared. Payments already made during the year are later taken into account when determining the final annual tax liability.
Taxpayers who have not filed their previous annual income-tax return or their preceding quarterly declaration are also required to regularise their filings, RRA said.
Businesses should also ensure that eligible operating expenses are entered into the tax system. Uwitonze said expenses that are not supported by EBM invoices or customs declarations still need to be recorded so they can be considered when calculating taxable profit, in accordance with tax rules.
Missing the deadline can result in penalties. Small taxpayers face a fixed fine of 50,000 Rwandan francs, while medium taxpayers and public institutions face 300,000 francs. The penalty for large taxpayers is 500,000 francs.
There are additional costs for late payment. Interest is charged at 0.5% for delays of up to six months, 1% for delays of more than six months but not exceeding 12 months, and 1.5% for delays of more than 12 months.
RRA is advising taxpayers to file early to avoid congestion on the system as the deadline approaches.
Declarations can be submitted through the RRA online platform. Small taxpayers such as motorcycle taxi operators can use *800# and follow the instructions.
