Compliance calendar after registration: the first 30 days, the monthly and quarterly tax and RSSB cycle, annual accounts, audit and the annual return, event-driven filings, fines, dormancy and removal from the register

Three authorities, one calendar

Registration with RDB takes hours (Registering a company with RDB step by step); compliance lasts as long as the company exists. A Rwandan company answers to three main authorities. The Office of the Registrar General (ORG) at RDB receives the annual accounts, the annual return, beneficial ownership information and notices of change under Law N° 007/2021 of 05/02/2021 governing companies, as amended by Law N° 019/2023 of 30/03/2023, and imposes administrative fines under Article 338. The Rwanda Revenue Authority (RRA) collects corporate income tax, VAT, pay-as-you-earn (PAYE), withholding taxes and, for the Districts and the City of Kigali, trading licence and property taxes, under Law N° 020/2023 of 31/03/2023 on tax procedures and the substantive tax laws. The Rwanda Social Security Board (RSSB) collects pension, maternity, occupational hazards and community-based health insurance contributions. Employers also deal with the labour inspectorate and, for foreign staff, the Directorate General of Immigration and Emigration (DGIE); registered investors report to RDB under the Investment Code.

The deadlines cluster around two dates: the 15th of each month or quarter for tax and social security, and fixed annual dates for accounts and returns. The table below sets out the calendar for a private company with a 31 December year end; the paragraphs explain each layer. Older summaries, including some FAQ answers, still state that PAYE and VAT are always monthly and that only companies with turnover above FRW 600 million file audited accounts; neither is correct in October 2026.

The first 30 days

On incorporation the company receives a company code that, according to RDB's procedures, also serves as its taxpayer identification number (TIN) and social security number, so no separate TIN application is needed. The Registrar General also allocates, by written notice, the month in which the company must file its annual return each year (Article 143 as amended). Under Law N° 020/2023 a business registers for tax within seven days of starting and reports changes within seven days. VAT registration is compulsory, within seven days, once turnover exceeded FRW 20,000,000 in the previous year or FRW 5,000,000 in the preceding quarter, and a company may register voluntarily before that (VAT and electronic invoicing). A company carrying on a taxable activity must issue invoices from an RRA-certified electronic invoicing system; since 25 September 2026 Ministerial Order N° 006/26/10/TC of 24/09/2026 requires it, among other things, to display a public notice showing its TIN, the system's identification number and its VAT status, and to report the theft of the device within 12 hours and damage within 6 hours.

Trading licence tax is registered at Sector level through RRA's local government portal (localgov.rra.gov.rw); micro-enterprises and small businesses are exempt for the first two years after their establishment (Article 36 of Law N° 048/2023 of 05/09/2023 determining the sources of revenue and property of decentralised entities), so a new company should check whether it falls within those categories. The board may appoint the first auditor without a shareholders' resolution (Article 132); if no auditor is appointed, the Registrar General may direct the company to appoint one within 30 days.

Hiring triggers its own deadlines. The employer registers with RSSB within seven working days of hiring its first employee and registers each new employee within seven working days (Law N° 05/2015 of 30/03/2015 governing the organization of pension schemes, Article 6, as amended). It declares the enterprise and its staff to the labour inspector within one month of opening (Article 116 of Law N° 66/2018 of 30/08/2018 regulating labour in Rwanda) and, once it has five or more employees, adopts rules of procedure after consulting staff representatives and sends a copy to the inspector within 30 days (Articles 100 and 101). Foreign employees apply for permits within 15 working days of entry, of signing the contract in Rwanda or of business registration (Work permits and residence permits).

The monthly and quarterly cycle

By the 15th of each month the company declares and pays withholding tax deducted in the previous month (Article 64 of Law N° 027/2022 of 20/10/2022 establishing taxes on income), including the 15% tax on dividends, interest, royalties and service fees paid to non-residents and the 3% or 15% on public tenders (Withholding taxes and tax treaties). By the same date it declares and pays RSSB contributions for the previous month's payroll: pension at 12% of gross pay including benefits in kind, shared 6% by the employer and 6% by the employee since 1 January 2025 under Presidential Order N° 086/01 of 12/12/2024; maternity at 0.6%, shared equally; occupational hazards at 2%, paid by the employer; and the 0.5% community-based health insurance levy on employees' net salary, withheld by the employer under Prime Minister's Order N° 001/03 of 16/02/2026 (Social security (RSSB) contributions). Late pension contributions attract a penalty of 1.5% a month, part months counting in full, and are never time-barred (Law N° 05/2015, Articles 10 to 12). A company whose shareholders sell shares also withholds or declares the 10% capital gains tax within 15 days after the month of the transfer, under Law N° 014/2025 of 27/05/2025.

VAT and PAYE depend on size. Under Commissioner General Instructions N° 001/2023 of 11/01/2023 and the VAT law, Law N° 049/2023 of 05/09/2023, a taxpayer with turnover of FRW 200,000,000 or less declares quarterly, by 15 April, 15 July, 15 October and 15 January, and may opt for monthly filing, an option that binds for two years; above that figure the returns are monthly, within 15 days after the month. Nil VAT returns are compulsory. Corporate income tax prepayments fall due by 30 June, 30 September and 31 December, each calculated as the previous year's tax divided by the previous year's turnover, multiplied by the turnover of the quarter, less withholding tax suffered (Article 33 of the income tax law).

The annual cycle: tax

The annual corporate income tax return, with the financial statements, is filed and the balance of tax paid by 31 March (Article 9 of the income tax law as amended by Law N° 051/2023 of 05/09/2023) (Corporate income tax). Since 25 September 2026, Ministerial Order N° 009/26/10/TC of 24/09/2026 requires the statements of a taxpayer with turnover of FRW 1,000,000,000 or more to be certified by a professional approved by RRA, replacing the FRW 600,000,000 threshold of Ministerial Order N° 004/19/10/TC of 29/04/2019; listed categories of distributors and similar traders are carved out unless their income exceeds the threshold. Where certified statements are not ready, a taxpayer whose request is approved by RRA may file a provisional declaration and pay by 31 March and submit the declaration with certified statements within three months (Article 9 of the income tax law as amended in 2023); missing certified statements are fined FRW 500,000 a month under Law N° 020/2023. Transfer pricing documentation is prepared and submitted by the income tax deadline and produced within seven days of an RRA request, unless the company is within the small-taxpayer exemption in Article 19 of Ministerial Order N° 003/26/10/TC of 29/04/2026 (Transfer pricing and international tax).

Decentralised taxes have their own dates under Law N° 048/2023: the trading licence tax declaration for the calendar year is filed by 31 January (Article 30), and immovable property tax is paid by 31 December of each year, with the declaration filed by 31 December of the first year of each assessment cycle (Articles 18 and 22), both collected by RRA for the Districts (Capital gains, property and other taxes). A registered investor holding an investment certificate files its financial report with RDB within three months after the end of the financial year and keeps operating data for five years (Article 26 of Law N° 006/2021 of 05/02/2021 on Investment Promotion and Facilitation).

The annual cycle: accounts, audit, meeting and return

Under Article 142 the directors ensure that the company delivers to the Registrar General, not later than seven months after its accounting reference date for a private company and four months for a public company, a copy of the signed and approved annual accounts, the auditor's report on them and the directors' report for the same period. For a 31 December year end the deadlines are 31 July and 30 April. Each director of a company that fails to deliver is liable to a fine of FRW 1,000,000 to FRW 10,000,000 (Article 332). The accounting reference date may be changed so long as the gap between two reference dates does not exceed fifteen months (Article 122). A foreign company has six months (Branches of foreign companies).

The audit requirement is general: "Every company appoints an external auditor to audit its annual accounts" (Article 131). The auditor is appointed by ordinary resolution of the shareholders and must, in the case of a firm, have every partner a member of an institution of chartered accountants recognised in Rwanda; a director or employee of the company cannot be its auditor (Articles 132 and 133). Article 210 would allow types of private company prescribed by a Ministerial Order to opt out of audit by unanimous resolution, but no such Order has been made, so the opt-out is not available. The only statutory exemption is for a company registered as dormant (Article 268). The RRA certification threshold is a different test, for tax filings; it does not decide whether a company needs an audit under the Companies Law.

The board calls an annual general meeting once a year, not later than fifteen months after the previous one and not later than six months after the date of approval of the balance sheet; a new company may hold its first meeting within eighteen months of incorporation, and notice of at least 21 days must be given, with biographies of directors standing for election (Article 100). A private company may pass the business by written resolution under Article 105, but cannot opt out of the annual meeting requirement or the directors' report (Article 209). If no meeting is held, the Registrar General may convene one (Article 102). The annual return is filed in the allocated month, on the prescribed form signed by two directors or, where the company has a single member, by that member, confirming the registered office, share register location, shares allotted, directors, secretary, shareholders, transfers, holding company, accounting reference date, beneficial owners and the delivery of the annual accounts (Article 143 as amended). It is not due in the calendar year of incorporation, and the Registrar General may allow a subsidiary to file in its holding company's month. Governance points are covered in Directors, governance and the company secretary.

Event-driven filings

Some deadlines run from events, not dates. A change of beneficial owner must be entered in the internal register and notified to the Registrar General within 14 days (Article 116 as amended) (Beneficial ownership and transparency). The share and debenture register is updated within seven days of an alteration and the index of shareholders within 14 days (Articles 114 and 115 as amended), and company records are kept in Rwanda for at least ten years (Article 111 as amended). A foreign company notifies alterations within ten working days (Article 251). A company declaring itself dormant notifies the Registrar General within 15 days of the special resolution and must give notice again before resuming business (Articles 266 and 267). For tax, changes of address, activity or structure are reported within seven days, and an employer informs DGIE in writing when a foreign employee's contract ends. A change of control may also need a merger notification to the Rwanda Inspectorate, Competition and Consumer Protection Authority (RICA) within 30 days of the decision to merge, once RICA's regulations set the thresholds (Article 11 of Law n° 011/2026) (Merger control and competition law).

Dormancy, removal and restoration

A company is dormant for any period in which no significant accounting transaction occurs (Article 263), and may register as dormant by special resolution of its shareholders (Article 264). A dormant company is exempt from audit and from relevant prescribed fees (Article 268), but must still file annual returns and disclose its beneficial owners every year; a company carrying on banking activities cannot be declared dormant (Article 265).

Neglect leads to removal from the register. Under Article 281 the Registrar General removes a company that has ceased to carry on business with no proper reason to continue, has failed to pay fees due under the Law, or has not filed its annual return, as well as on the request of the shareholders or after liquidation. Notice of intention to remove is given first and interested persons may object within the period stated in the notice. Restoration under Articles 287 and 288 as amended is possible where the company was still carrying on business, was a party to legal proceedings or was in an insolvency process, on application by a shareholder, director, creditor or liquidator and payment of the prescribed fee; the Registrar General publishes a notice in two daily newspapers with an objection period of at least 30 days, the company must first bring its filings up to date, and restoration is barred once ten years have passed since removal. The scale is significant: the OECD Global Forum's 2024 review records 7,810 companies removed by 30 June 2024 and 5,622 inactive companies still on the register.

How to build the compliance file in the first month

1. Record the allocated month and year endNote the annual return month from the Registrar General's notice and the accounting reference date in the incorporation documents; diarise the seven-month accounts deadline and the annual meeting window.
2. Set the tax filing frequencyEstimate turnover against the FRW 200,000,000 line for quarterly or monthly VAT and PAYE, and against FRW 20,000,000 or FRW 5,000,000 a quarter for VAT registration; install a certified electronic invoicing system and display the required notice.
3. Register as an employerRegister with RSSB within seven working days of the first hire, declare the enterprise to the labour inspector within a month, and prepare rules of procedure once there are five employees.
4. Appoint the auditorHave the board appoint the first auditor, a member of a recognised institution of chartered accountants, and agree the timetable so that audited accounts can be approved and filed by 31 July.
5. Open the beneficial ownership and share registersKeep the internal registers at the registered office, with a procedure for 7-day and 14-day updates and annual confirmation.
6. Calendar the 15thSet monthly reminders for withholding tax and RSSB, and quarterly or monthly reminders for VAT and PAYE; reconcile payroll to RSSB and RRA declarations each month.
7. Review every yearCheck turnover against the FRW 1,000,000,000 certification threshold and the transfer pricing exemption, and update the calendar for rate changes such as the 14% pension rate from 1 January 2027.