Rwanda Revenue Authority (RRA) has set up a support desk to assist taxpayers in filing their 2024 income tax declarations, ensuring that they fulfil their responsibilities before the March 31, 2025, deadline. However, the special support desk facilitates only those who may encounter filing challenges.

For taxpayers in the City of Kigali, the support desk is at the former RRA headquarters in Kimihurura. Taxpayers from other regions can access similar support at the RRA tax centres in their respective districts.

Taxpayers who registered their businesses or motor vehicles in 2024, and other existing taxpayers, are required to declare and pay before the deadline to prevent penalties for late filing and payment.

Hajara Batamuliza, Commissioner for Domestic Taxes at RRA, said that RRA has introduced various changes for the 2024 income tax declaration process, aimed at simplifying the procedure for taxpayers to fulfil their obligations electronically, rather than just having the RRA monitor the taxpayer’s activities.

"The first change is that, unlike last year, there will be no need to approve uncontrolled expenses on the ledger annexure before the declaration. The system will continue to function as usual, and the EBM receipts, customs declarations (DMC) or other documents previously approved will support business expenses. We will review the ledger after the tax declaration has been completed,” Batamuliza explained.

There will also be prior verification of withholding taxes to ensure they have been declared and paid before deductions from taxable income as an expense. Each taxpayer’s TIN and the amount withheld should be provided.

"Withholding tax declaration and payment are important for all taxpayers during this income tax declaration period. Now is an opportunity for them to verify if those who withheld their taxes have indeed reported and paid them. This will be considered before those payments can be validated as deductible from taxable income,” Batamuliza further noted.

"If we find that the entity that withheld your tax did not declare it, the system will not accept it as a business expense. Therefore, now is the time for them to work with those who withheld their taxes to ensure they have been declared and paid.”

For taxpayers under the real regime, it is recommended that they maintain proper accounting records. If their annual turnover exceeds Rwf600 million, they are advised to engage a certified tax advisor to assist with their declarations.

To declare the 2024 income tax, visit www.rra.gov.rw, click on "Domestic Tax Declaration”, enter your TIN and password, then click on "Tax Declaration”, followed by "New Declaration” and fill in the required fields until you click on "Submit”. Small taxpayers can also use *800#.

Tax rates

Apart from taxpayers registered under the real regime, who manage their accountancy, small enterprises composed of those whose turnover is between Rwf12 million and Rwf20 million must pay a lump sum tax of 3% on annual turnover.

Micro-enterprises pay a flat tax based on their annual turnover, as follows: from Rwf2 million to Rwf4 million, they pay a flat tax of Rwf60, 000; from Rwf4, 000,001 to Rwf7 million, a flat tax is fixed at Rwf120, 000. From Rwf7, 000,001 to Rwf10 million, you pay a flat tax of Rwf210, 000; and those between Rwf10, 000,001 and Rwf12 million they pay a flat tax of Rwf300, 000.

For vehicles, taxes are set according to the weight of goods they carry or the number of licensed persons. For example, a cab/taxi-voiture pays Rwf88, 200, while a motorcycle pays Rwf72, 000.

Other changes for the 2024 income tax declaration

For businesses under the Real Regime, the opening stock for 2024 must not exceed the closing stock from the previous year.

EBM invoices, Customs Declarations, or Withholding Tax records must support business-controlled expenses. The total amount of expenses should not exceed the purchases recorded in the system.

For Foreign Tax Credit, taxpayers must enter the amount and attach a Tax Certificate from the foreign country.

Tax incentives have been integrated into the CIT declaration process through the E-Tax System.

New features have also been integrated into the E-Tax System, including requesting a Tax Downward Revision. At that point, you click on "Online requests”.

There is also an Automated Document ID Generation. If your TIN does not display a Document ID for the declaration, by going to "Online Requests”, "Document Generation,” Select the tax type and period, then submit.

Payments can be done using various methods, including Mobile Money, Mobicash, or Internet and Mobile banking.