Impôts: French-CIT Lumpsum Regime Calculator

Tax Calculator – Lumpsum Regimes

CIT – LUMPSUM REGIME (Annual)

Rate: 3% of Line 15

5 – Business Income / Sales

Enter gross business income for the period.

11 – Exempted Income (Agriculture / Livestock)

Exempted income to subtract from Line 5.

15 – Taxable Income (L5 − L11)

Auto-calculated.

20 – Corporate Income Tax payable (3% of L15)

Auto-calculated. Rounded up to whole RWF.

25 – Quarterly prepayments

Only included if amount is ≤ 12,000,000 RWF.

⚠ Amount exceeds 12,000,000 — this credit will NOT be included in calculations.

30 – Withholding on Imports

Will be rounded to the nearest thousand.

35 – Withholding on Public Tenders

36 – Withholding on Other Payments

37 – Tax on sales of immovable property

40 – Total credits (Sum L25–L37)

Auto-calculated.

45 – Net Tax Due / Credit (L20 − L40)

Positive = tax due. Negative = credit.

50 – Credit Claimed

51 – Credit approved

52 – Credit used

53 – Credit added back

55 – Balance Due

max(0, L45). If L45 is negative, balance due is 0 (credit exists).

PIT – LUMPSUM REGIME (Annual)