Penalties for late declaration& Payment of Local Government taxes

A taxpayer who fails to declare their district taxes on time or who files a false declaration are subject to a penalty of 40% of the tax due.

If the tax is not paid on time, an interest of 1.5% per month is also charged on a monthly basis, counting from the first day following the deadline until the day of payment, which is included. Every month started is considered as a complete month.

In addition to this, an additional penalty of 10% is charged on the unpaid tax. However, this additional penalty cannot exceed Frw 100,000.