Search
Declare Employment tax (PAYE)
To facilitate taxpayers, RRA and Rwanda Social Security Board (RSSB) have introduced a unified declaration, where PAYE and all RSSB contributions (except for voluntary Pension Scheme) can be declared together. The original method of declaring PAYE and each of the RSSB contributions separately is still available. However, RRA is encouraging the use of the unified declaration, and recommends that any newly declaring taxpayers should use the unified declaration.
Taxpayers must first register to declare the Unified PAYE and RSSB declaration by calling the RRA call centre on 3004 or visiting RRA offices.
The declaration process for Unified PAYE and RSSB is similar to other domestic taxes, and it is done through E-Tax (MyRRA).
The penalties and fines for PAYE are similar to other domestic taxes. This includes penalties and fines for:
- Late declaration
- Late payment
- Declaring less than the correct tax due
- Paying less than the tax due declared
a. Interests and Penalties for late declaration and payment
| Fixed fines | Concerned taxpayer |
| Frw 50,000 | For a person not engaged in any commercial activity or a taxpayer whose annual turnover is more than two million Rwandan francs (FRW 2,000,000) but not exceeding twenty million Rwandan francs (FRW 20,000,000). |
| Frw 300,000 | If the taxpayer is a public institution or a non-profit making organization and if the taxpayer’s annual turnover exceeds twenty million Rwandan francs (FRW 20,000,000). |
| Frw 500,000 | If the taxpayer was informed by the Tax Administration that he or she is in the category of large taxpayers |
b. Administrative fine for non- declaration and non-payment of tax on time
A taxpayer who fails to declare and pay tax within the time limit provided by law pays such a tax and is liable to an administrative fine as follows:
| Percentages (%) | Time of delay |
| 20 % of due tax | If the time limit for payment extends for a period of time not exceeding thirty (30) days. |
| 40 % of due tax | If the taxpayer paid within a period ranging from the thirty-first day (31st) to sixtieth (60th) day from the final date of payment. |
| 60% of due tax | If the taxpayer exceeds the time limit for payment by more than sixty (60) days. |
c. Administrative fine for late payment
A taxpayer who declares tax due within the time limit provided by law but who does not pay that tax in the prescribed time limit, pays the principal tax and an administrative fine as follows:
| Percentages (%) | Time of delay |
| 5% of due | When the taxpayer exceeds the time limit for payment for a period not exceeding thirty (30) days from the final date of payment. |
| 10 % of due principal tax | If the taxpayer paid within a period ranging from the thirty-first 31st to sixtieth (60th) day from the final date of payment. |
| 30% of due principal tax | If the taxpayer exceeds the time limit for payment by more than sixty (60) days from the final date of payment. |
d. Interests for late payment
| Percentages (%) | Time of delay |
| 0.5 % | If the taxpayer has recorded a delay not exceeding six (6) |
| 1 % | If the taxpayer has recorded a delay of six (6) months in tax |
| 1.5 % | If the taxpayer has recorded a delay of more than twelve (12) |