Free invoice generator and tax tools for Rwanda

A small business in Rwanda deals with one authority for almost everything: the Rwanda Revenue Authority (RRA). Business profit is taxed under Law nº 027/2022 on income tax, which sets the personal bands, the flat-amount and lump-sum regimes for small turnovers, and a corporate rate of 28% (set by Law nº 051/2023 of 5 September 2023, which also gives newly listed companies 20% or 25% for five years).

VAT is governed by Law nº 049/2023 of 5 September 2023, amended by Law nº 009/2025 of 27 May 2025. It has two rates only, 18% and 0%, and a list of exempt supplies. Tax procedures, penalties and record keeping sit in a separate Law nº 020/2023 of 31 March 2023. Employers withhold PAYE and also collect the Rwanda Social Security Board (RSSB) pension, maternity, medical and community health contributions, and declare them together on RSSB's Ishema system.

The 2025 amendment to the income tax law, gazetted on 29 May 2025, added a 10% capital gains tax, a 1.5% digital services tax on gross revenue from Rwanda for companies with a substantial national presence, and a 25% withholding on winnings, and left the PAYE bands as they were. The most recent change for ordinary businesses is Ministerial Order nº 006/26/10/TC of 24 September 2026, published the next day, which replaced the 2013 order on certified billing machines with new rules for the electronic invoicing system.