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Register a Business with RDB: Checklist
Business: [Business name]. Registration is online and free. The reporting calendar is on the next page.
1. What you need
☐ An email address.
☐ National ID, or a passport.
☐ Company: approved name, planned activities, office address, details of shareholders, board and directors.
☐ Foreign subsidiary or branch: notarised copies of the certificate, statutes and shareholders’ resolution.
2. The form
– Enterprise: for a person trading alone. Private company: by shares or by guarantee.
– The online form asks whether you want a VAT certificate and whether you have employees.
3. Your application
– Fill in the form in your RDB account. Your TIN comes with the registration.
– Income tax and Trading License Tax are registered at the same time. Trading License Tax is exempt for 2 years from registration.
4. Where to file
– Online, from org.rdb.rw, menu Online Business Registration. You can also go to an RDB or BDF office, free.
– Internet cafés may charge for helping you. RDB call centre: 1415, free.
5. Time limits
– RDB says up to 6 working hours, ending with the certificate of incorporation. Download it from your account.
– VAT: register within 7 days of passing FRW 20 million in the last financial year or FRW 5 million in the last quarter.
6. Keep it and renew
– Keep your certificate, and your books and records for 10 years.
– File your returns even with no activity.
– Tell the Registrar General, through RDB, when company details change.
TIN [TIN]
Registered on [Registered on]
Income tax regime [Income tax regime]
Reporting calendar
If a date falls on a weekend or holiday, it usually moves to the next working day. E-Tax: etax.rra.gov.rw. Flat and lump sum also by M-Declaration, *800#.
What When Who
Income tax return and payment 31 March of the next year Everyone in a tax regime
Quarterly prepayment 30 June, 30 September, 31 December After your first return showing profit
PAYE 15 days after the quarter; monthly above FRW 200 million turnover Employers
VAT 15 days after the quarter; monthly above FRW 200 million turnover VAT-registered
RSSB contributions 15th of the next month, in ISHEMA Employers
Withholding tax 15 days after the month If you withhold
Trading License Tax 31 January, after the 2 exempt years Businesses
Annual return to RDB By 31 July, unless RDB gave your company another month Private companies, also dormant
Beneficial owners Report changes within 14 days Companies
Income tax by yearly turnover
Turnover, FRW Regime Tax
Below 2,000,000 – None. Sources differ on whether to file, so ask RRA.
2,000,000 to 4,000,000 Flat 60,000
4,000,001 to 7,000,000 Flat 120,000
7,000,001 to 10,000,000 Flat 210,000
10,000,001 to 12,000,000 Flat 300,000
12,000,001 to 20,000,000 Lump sum 3% of turnover
Above 20,000,000, and liberal professions Real On profit
Source: org.rdb.rw (registration, obligations of a taxpayer); RRA Tax Handbook 2025; Laws 027/2022, 020/2023, 049/2023, 007/2021, 019/2023; RRA pages on RSSB. Checked 01.11.2026. Not legal or tax advice.