Businesses in Rwanda should prepare for an important tax filing deadline on Thursday, 15 October 2026. September 2026 tax returns and contributions are due to the Rwanda Revenue Authority (RRA) and Rwanda Social Security Board (RSSB) on the same day.
What Is Due on 15 October?
Businesses may need to submit and pay the following:
1. PAYE
PAYE withheld from employees’ September 2026 salaries is due.
2. RSSB Contributions
September contributions for pension, maternity, and occupational hazards are due.
3. Withholding Tax
The deadline also covers the 15% withholding tax on applicable service fees, dividends, interest, and royalties.
4. Monthly VAT
Businesses required to file monthly VAT returns must submit their September VAT return, even when there is no VAT payable.
5. Quarterly VAT
Businesses with turnover of RWF 200 million or less that file VAT quarterly must submit their return covering July to September 2026.
Why Businesses Should Act Early
Missing the deadline can be costly. According to the tax deadline notice, being one day late can result in a fine starting at 20% of the tax due, plus interest.
Businesses and managers should therefore review their records and ensure all required returns are prepared and filed before 15 October 2026.
Need Help With Tax Filing?
MAN Partners Ltd can assist businesses with preparing and filing their tax obligations. For support, contact MAN Partners Ltd at +250 790 912 600 or contact@manpartners.org.
