Paying taxes share
Annual tax declaration and payment | Corporate Income Tax and Personal Income Tax |
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Quarterly tax declaration and payment | Quarterly Prepayment of income tax and Value Added Tax (for taxpayers with annual turnover up to RWF 200,000,000) |
Monthly tax declaration and payment | Pay As You Earn, Withholding Tax on other payments (15%), Withholding Tax on payments of Public Institutions (3%) and Value Added Tax (for taxpayers with annual turnover above RWF 200,000,000) |
Declaration and payment due 3 times a month | Consumption Tax on certain locally manufactured goods |
Payable at customs (before goods are released) | Withholding Tax on imports (3%) and Consumption Tax on certain imported goods |