1. Paying taxes
  2. Corporate Income Tax
  3. Annual Corporate Income Tax
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Steps (2) arrow_drop_up arrow_drop_down
Pay corporate income tax  (2) expand_more expand_less

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Summary of the procedure

Institutions involved 2 expand_more expand_less

RRA eTax Services
1
BK eTax
2

Results 1 expand_more expand_less

Electronic payment receipt
2

Required Documents expand_more expand_less

CIT annexure
1
Payment reference number
2

Cost

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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 5mn - 30mn  expand_more expand_less

  Min. Max.
Total time (sum): 5mn 30mn
of which:
Waiting time in queue (sum): 5mn 20mn
Attention at counter: 0mn 10mn

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 Documents to be annexed to the declaration : Art. 2; Place for tax declaration: Art. 4; Person allowed to sign the declaration: Art. 5
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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