Apply for VAT de-activation
When you don't meet the required conditions to pay to be eligible for VAT payment (when your turnover is not more than 20 million Rwandan francs for 12 consecutives…
Rwanda Revenue Authority (RRA) has revised the payment modalities within the extension period of the voluntary disclosure scheme, to facilitate those who voluntarily disclose their tax liabilities to…
A taxpayer or any person is subject to a fine if he or she commits the following faults:
Failure to comply with the obligation to register; Failure to file and submit a tax declaration and pay on…
There are two main details needed when paying employment taxes. The first detail needed is the ‘RRA Reference Number’ (doc Id) of the declaration that has been submitted. The second detail needed…
The quarters for taxpayers declaring PAYE on a quarterly basis concern the tax period between: March 1st to May 31st must be declared and paid by 15th June June 1st to August 31st must be…
Pay Employment tax ( PAYE)
PAYE is declared and paid on a monthly basis. Alternatively, taxpayers with annual turnover below Frw 200,000,000 may choose to declare on a quarterly basis. Whether…
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…
Calculate your Employment tax (PAYE)
Employers calculate the tax on employees’ taxable income based on different tax bands. Employers/individuals that declare their own PAYE can also apply the new…
Employment tax (PAYE)
PAYE is a tax on employment income. It includes all payments paid to an employee by his/her employer in cash or in kind in relation to the work performed.
Here you will find laws and other useful documents related to PAYE
Law Nº 027/2022 of 20/10/2022 establishing taxes on income Law Nº 051/2023 of 05/09/2023 amending Law Nº 027/2022 of 20/10/2022…
