Rwanda Tax filing deadlines
Rwanda Tax filing deadlines: 5 deadline rules held, cited to 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: RRA Service Charter IV. Last checked against the official source on 13 Oct 2026.
Official source: 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: RRA Service · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Rwanda for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 11 African countries →
| Current value | 5 deadline rules |
|---|---|
| In force from | — |
| Official source | 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: RRA Service Charter IV — taxes and their deadline |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/rw/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/rw/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/rw/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT payment — monthly filers VAT-registered taxpayers declaring monthly (annual turnover above FRW 200,000,000, or smaller taxpayers who opt for monthly) | monthly | 15th day of the following month | source silent; not moved, flagged | RRA Service Charter IV — taxes and their deadline “value added tax (vat) monthly paid within fifteen (15) days after the end of the month in which the transaction happened” | 2026-10-13 |
| VAT / GST | VAT payment — quarterly filers Taxpayers with annual turnover equal to or less than FRW 200,000,000 declaring quarterly | quarterly | 15th day of the following month | source silent; not moved, flagged | RRA Service Charter IV — taxes and their deadline “paid within fifteen (15) days after the end of the quarter: 15th april 15th july 15th october 15th january” | 2026-10-13 |
| PAYE / payroll withholding | PAYE declaration and payment — monthly Employers making employment income available to employees | monthly | 15th day of the following month | source silent; not moved, flagged | RRA — news item on PAYE obligations of employers “you must withhold, declare, and pay the PAYE tax to the Rwanda Revenue Authority within 15 days following the end of the month for which the tax was due” | 2026-10-13 |
| Corporate income tax | Corporate income tax — annual balance Personal and corporate income taxpayers (balance of the year) | annual | last day of the 3rd month after the period ends | source silent; not moved, flagged | RRA Service Charter IV — taxes and their deadline “30th june 30th september 31st december 31st march of the following tax period” | 2026-10-13 |
| Corporate income tax | Corporate income tax — quarterly prepayments Personal and corporate income taxpayers | quarterly | last day of months 6, 9, 12 of the tax year | source silent; not moved, flagged | RRA Service Charter IV — taxes and their deadline “30th june 30th september 31st december 31st march of the following tax period” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | PAYE declaration and payment — monthly | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | VAT payment — monthly filers | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | VAT payment — quarterly filers | 2026-07-01 – 2026-09-30 | — |
| 2026-11-15 | PAYE declaration and payment — monthly | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-15 | VAT payment — monthly filers | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-12-15 | PAYE declaration and payment — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | VAT payment — monthly filers | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Corporate income tax — quarterly prepayments (instalment 3 of 3) | 2026-01-01 – 2026-12-31 | — |
| 2027-01-15 | PAYE declaration and payment — monthly | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | VAT payment — monthly filers | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | VAT payment — quarterly filers | 2026-10-01 – 2026-12-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Rwanda series: National Bank of Rwanda central bank rate · VAT standard rate · VAT registration threshold · Statutory minimum wage (none in force) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory late-payment interest · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Senegal · South Africa · Tanzania · Tunisia · Uganda · all 11