1. Not uptodate
  2. Paying Taxes
  3. Income Tax
  4. Corporate Income Tax
  5. Annual Corporate Income Tax
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Steps (3) arrow_drop_up arrow_drop_down
Corporate Income Tax  (3) expand_more expand_less

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Summary of the procedure

Institutions involved 2 expand_more expand_less

Rwanda Revenue Authority (x 2)
1 2
Ecobank (main branch)
3

Results 2 expand_more expand_less

Ecobank receipt
3
Corporate Tax Return with stamp & signature from the Return Processing division
3

Required Documents expand_more expand_less

Staff Identification Card
1
Proof of identity
1
Corporate income tax declaration form with company details
2
Financial Statement
2
Depreciation schedule
2
Depreciation schedule
List of Debtors and Creditors
2
Stamped and signed Corporate income tax declaration form
3

Cost expand_more expand_less

Cost detail

Estimate your cost

RWF 0 -
30 % taxable business profit
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RWF 0 -
20 % taxable business profit
Companies that sell at least 40% of their shares to the public
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RWF 0 -
25 % taxable business profit
Companies that sell at least 30% of their shares to the public
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RWF 0 -
28 % taxable business profit
Companies that sell at least 20% of their shares to the public
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RWF 0 -
2 % tax liability
Companies that employ between 100 and 200 Rwandan employees
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RWF 0 -
5 % tax liability
Companies that employ between 201 and 400 Rwandan employees
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RWF 0 -
6 % tax liability
Companies that employ between 401 and 900 Rwandan employees
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RWF 0 -
7 % tax liability
Companies that employ more than 900 Rwandan employees
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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
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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
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Total Duration 1 d - 1 d expand_more expand_less

  Min. Max.
Total time (sum): 1 d 1 d
of which:
Waiting time in queue (sum): 5mn 30mn
Attention at counter: 0mn 15mn

Laws 3 expand_more expand_less

Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005 Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005 A taxpayer or his representative fills in the declarations on official forms designed for each type of tax.
  Article 3
Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005 Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005 Conditions for professionals certifying declarations and financial statements: Art. 2-4
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 Tax Declaration: Art. 43
  Article 41
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