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RRA Rwanda Revenue Authority

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ANNUAL CORPORATE INCOME TAX /LAMPSUM

5-Business Income

45-Non-Operating & extraordinary income

85-Taxable Income:

90.Corporate Income Tax:

110-Quartely Prepayments:

115-Withholding on Imports:

120-Withholding on Public Tenders:

125-Withholding on other Payments

130-Total credits:

135-Overpayment from previous periods

140-Net Tax due / Credit:

145-Refund Claimed:


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The history of taxes in Rwanda indicates that the first tax legislation was inherited from colonial regimes.

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