PAYE Declaration
Declare and pay PAYE by the 15th day of the following month.
Calculate PAYE tax and annual income tax using Rwanda's published rates.
Rates shown for 2026.
| Taxable Income (RWF) | Rate |
|---|---|
| RF 0 to RF 60,000 | 0% |
| RF 60,000 to RF 100,000 | 10% |
| RF 100,000 to RF 200,000 | 20% |
| Above RF 200,000 | 30% |
Declare and pay PAYE by the 15th day of the following month.
File annual income tax declaration by 31 March for the previous tax year.
PAYE is calculated progressively from the monthly tax rates.
Yes. Use annual mode to apply annual income tax rates.
PAYE is due monthly by the 15th. Annual income tax filing is due by 31 March.