The Rwanda Revenue Authority (RRA) has called on profit-making businesses to declare and pay their second-quarter income tax for 2025 early, giving taxpayers enough time to meet deadlines and access support if needed.
The advance tax is based on sales recorded in April, May, and June 2025. Taxpayers calculate it using last year’s tax as a reference, adjusted according to revenue from the current quarter.
Commissioner of Domestic Taxes, Batamuliza Hajara, said the requirement applies to anyone who earned profits in 2024 and declared income tax in March 2025. “This includes businesses ranging from transport operators to service providers and small-scale traders,” she said. “Paying quarterly helps reduce the burden of a large annual payment.”
Batamuliza reminded taxpayers that a three-month window follows each quarter to prepare accurate declarations. “For this quarterly tax, no formal accounting is required. You simply enter your revenue into the RRA system, which calculates your tax. The three-month period is enough to avoid penalties,” she explained.
While penalties for late payments have been reduced, interest on overdue amounts still applies. “It’s important for taxpayers to declare and pay on time, reflecting the Rwandan principle of timely and proper compliance,” Batamuliza added.
Some business owners have already acted. Jean Pierre, who owns a grocery shop in Remera, has completed his second-quarter payment, while Aline Mukamana, a seamstress in Gikondo, is still preparing her declaration ahead of the September 30 deadline.
Businesses that missed first-quarter declarations are reminded that the system cannot accept late entries if the previous quarter is incomplete. Taxpayers are urged to declare outstanding taxes promptly.
Declarations can be submitted through the RRA website (www.rra.gov.rw). Small businesses using simplified tax procedures can file via *800# and follow the prompts. Payments are accepted through Mobile Money, Airtel Money, MobiCash, mobile banking, or Internet banking.
