RRA Filing Deadlines 2025 —
Complete Guide for Businesses in Rwanda
Every tax deadline your business needs to know in 2025 — VAT, PAYE, CIT, WHT and RSSB. Miss one and face penalties of RWF 100,000+.
If you run a business in Rwanda, missing an RRA filing deadline is not just an administrative inconvenience — it can cost you RWF 100,000 or more in penalties, plus 1.5% monthly interest on unpaid tax. This guide gives you every deadline you need for 2025, organized by tax type.
1. VAT (Value Added Tax) Filing Deadlines
VAT-registered businesses in Rwanda must file monthly VAT returns. The deadline is the 15th of the month following the reporting period. For example, your January VAT return is due by February 15th.
| Reporting Month | Filing Deadline | Status |
|---|---|---|
| January 2025 | February 15, 2025 | ✓ Passed |
| February 2025 | March 15, 2025 | ✓ Passed |
| March 2025 | April 15, 2025 | ⏰ Upcoming |
| April 2025 | May 15, 2025 | — |
| May 2025 | June 15, 2025 | — |
| June 2025 | July 15, 2025 | — |
| July 2025 | August 15, 2025 | — |
| August 2025 | September 15, 2025 | — |
| September 2025 | October 15, 2025 | — |
| October 2025 | November 15, 2025 | — |
| November 2025 | December 15, 2025 | — |
| December 2025 | January 15, 2026 | — |
2. PAYE (Pay As You Earn) Filing Deadlines
Every employer in Rwanda must withhold PAYE from employee salaries and declare it to RRA by the 15th of the following month. This applies to all companies with at least one employee, regardless of size.
| Tax Type | Frequency | Deadline | Applicable to |
|---|---|---|---|
| PAYE | Monthly | 15th of following month | All employers |
| RSSB Employee (3%) | Monthly | 15th of following month | All employers |
| RSSB Employer (8%) | Monthly | 15th of following month | All employers |
PAYE Tax Brackets 2025
| Monthly Income (RWF) | Tax Rate |
|---|---|
| 0 — 30,000 | 0% |
| 30,001 — 100,000 | 20% |
| Above 100,000 | 30% |
3. Withholding Tax (WHT) Deadlines
Withholding tax applies when you make payments to suppliers, contractors and service providers. The rate varies depending on the type of payment and whether the supplier is VAT-registered.
| Payment Type | WHT Rate | Filing Deadline |
|---|---|---|
| Services — VAT registered supplier | 0% | 15th of following month |
| Services — Non-VAT registered supplier | 3% | 15th of following month |
| Rent payments | 15% | 15th of following month |
| Dividends | 15% | 15th of following month |
| Interest payments | 15% | 15th of following month |
| Payments to non-residents | 15% | 15th of following month |
4. Corporate Income Tax (CIT) Deadlines
Corporate Income Tax is Rwanda’s annual tax on company profits. The standard CIT rate is 30% on taxable income. Rwanda also requires quarterly advance CIT payments throughout the year.
| CIT Obligation | Deadline | Amount |
|---|---|---|
| Q1 Advance Payment | March 31, 2025 | 25% of prior year CIT |
| Q2 Advance Payment | June 30, 2025 | 25% of prior year CIT |
| Q3 Advance Payment | September 30, 2025 | 25% of prior year CIT |
| Q4 Advance Payment | December 31, 2025 | 25% of prior year CIT |
| Annual CIT Return | March 31, 2026 | Final tax owed |
5. Complete 2025 Tax Calendar — At a Glance
| Month | Obligations Due |
|---|---|
| January 15 | VAT Dec · PAYE Dec · WHT Dec · RSSB Dec |
| February 15 | VAT Jan · PAYE Jan · WHT Jan · RSSB Jan |
| March 15 | VAT Feb · PAYE Feb · WHT Feb · RSSB Feb |
| March 31 | ⭐ CIT Q1 Advance · Annual CIT Return (FY2024) |
| April 15 | VAT Mar · PAYE Mar · WHT Mar · RSSB Mar |
| May 15 | VAT Apr · PAYE Apr · WHT Apr · RSSB Apr |
| June 15 | VAT May · PAYE May · WHT May · RSSB May |
| June 30 | ⭐ CIT Q2 Advance |
| July 15 | VAT Jun · PAYE Jun · WHT Jun · RSSB Jun |
| August 15 | VAT Jul · PAYE Jul · WHT Jul · RSSB Jul |
| September 15 | VAT Aug · PAYE Aug · WHT Aug · RSSB Aug |
| September 30 | ⭐ CIT Q3 Advance |
| October 15 | VAT Sep · PAYE Sep · WHT Sep · RSSB Sep |
| November 15 | VAT Oct · PAYE Oct · WHT Oct · RSSB Oct |
| December 15 | VAT Nov · PAYE Nov · WHT Nov · RSSB Nov |
| December 31 | ⭐ CIT Q4 Advance |
What Happens If You Miss a Deadline?
RRA enforces penalties automatically through the eTax system. Here is exactly what you face if you miss a filing deadline in Rwanda :
| Violation | Penalty |
|---|---|
| Late filing (any tax type) | RWF 100,000 minimum |
| Late payment interest | 1.5% per month on unpaid tax |
| Non-filing penalty | Up to RWF 5,000,000 |
| Repeat non-compliance | RRA audit + potential prosecution |
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