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Pay corporate income tax  (2) expand_more expand_less

2
Pay corporate income tax
(last modified: 05/11/2019)

You can apply for this step online

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Contact details

Entity in charge

BK eTax


Tel: 4455 / +250 788 143 000
Email: info@bk.rw
Website: https://etax.bk.rw/
List of licensed banks - July 2018 List of licensed banks - July 2018

Expected results

Electronic payment receipt

Requirements

1.
Payment reference number

Cost

RWF expand_more expand_less
  • RWF Add Name Here

Cost detail

Estimate your cost

Standard rate
RWF 0 -
30 % taxable business profit
Newly listed companies on capital market shall be taxed for a period of 5 years on the following rates:
RWF 0 -
20 % taxable business profit
Companies that sell at least 40% of their shares to the public
RWF 0 -
25 % taxable business profit
Companies that sell at least 30% of their shares to the public
RWF 0 -
28 % taxable business profit
Companies that sell at least 20% of their shares to the public
Tax discounts for registered investors (if they maintain the number of employees for a period of at least 6 months during a tax period and the employees are not in the category of employees who pay at 0%):
RWF 0 -
2 % tax liability
Companies that employ between 100 and 200 Rwandan employees
RWF 0 -
5 % tax liability
Companies that employ between 201 and 400 Rwandan employees
RWF 0 -
6 % tax liability
Companies that employ between 401 and 900 Rwandan employees
RWF 0 -
7 % tax liability
Companies that employ more than 900 Rwandan employees
Tax discounts for exporting taxpayers
RWF 0 -
3 % tax liability
Companies that export commodities or services that bring to the country between USD 3,000,000 and USD 5,000,000 in a tax period
RWF 0 -
5 % tax liability
Companies that export commodities or services that bring to the country more than USD 5,000,000 in a tax period
Payment methods: cash, check

Time frame

Waiting time in queue: Max.  10mn
Attention at counter: Max.   5mn

Legal justification

1. Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
Article 41

Additional information

Venture capital companies registered with the capital markets Authority in Rwanda benefit from a corporate income tax of 0% for a period of 5 years from the date the decision has been taken.

A registered investment entity that operates in a Free Trade Zone or foreign companies that has its headquarters in Rwanda that fulfil the requirements stipulated in the Rwandan Law on Investment Promotion, are entitled to:
(1) pay corporate income tax at 0%;
(2) exemption from withholding tax mentioned in Article 51 of the Law nº 16/2005 of 18/08/2005 on direct taxes on income;
(3) tax free repatriation of profit.

Companies that carry out micro finance activities approved by competent authorities pay corporate income tax at the rate of 0% for a period of 5 years from the time of the approval of the activity. However, this period may be renewed by the order of the Minister.

Recourse: Bank of Kigali

Entity in charge

Bank of Kigali

Plot 6112, Avenue de la Paix, Kigali
Tel: + 250 252 593 100
Tel. 1: + 250 252 573 461 + 250 252 575 504
Email: bk@bk.rw
Website: http://www.bk.rw
Directions: Google maps

Unit in charge

Call center - BK

Mon: 08:00 - 18:00
Tue: 08:00 - 18:00
Wed: 08:00 - 18:00
Thu: 08:00 - 18:00
Fri: 08:00 - 18:00
Sat: 08:00 - 14:00

Person in charge

Call center agent - BK

Tel: 4455 / +250 788 143 000
Email: info@bk.rw
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