VAT filing, EBM, PAYE and RSSB rates, and the accounting decisions Rwandan business owners actually have to make — written in Kigali, in plain language.
What a Rwandan VAT return actually needs, where each figure comes from, and why an EBM-backed purchase is the difference between claimable and wasted input VAT.
PayrollPAYE bands, RSSB pension, RAMA, maternity, occupational hazard and CBHI — applied to a single 500,000 RWF salary, line by line, with the employer cost at the end.
BusinessThe questions that separate software you will still be using in three years from a subscription you quietly stop opening — including the ones vendors hope you forget.
The order to do things in, what to reconcile first, and how to stop the close from depending on one person's spreadsheet.
Spreading freight, duty and clearing across imported goods, and what it does to your margin when you price from the supplier invoice instead.
When to withhold, at what rate, who it applies to, and how to keep the certificate trail your supplier will eventually ask for.
Plain, practical accounting and tax writing for Rwandan businesses — a few times a quarter, not a few times a week. Send us a note and we will add you to the list; ask once and you are off it again.
Short answers — always confirm the current figures against the RRA before you file.
Monthly VAT and PAYE are generally due by the 15th of the month following the period you are filing for. Deadlines, thresholds and filing frequency move with the gazette, so check the RRA's current calendar before every filing rather than trusting a date you memorised two years ago.
On monthly taxable pay: nil to 60,000 RWF at 0%, 60,001–100,000 at 10%, 100,001–200,000 at 20%, and above 200,000 at 30%. It is progressive, so each slice is taxed at its own rate — see the worked payslip.
The Electronic Billing Machine / Electronic Invoicing System is how VAT-registered taxpayers issue compliant invoices in Rwanda; it has been mandatory for VAT-registered taxpayers since 2021. Your accounting software does not replace the device — it should record the EBM/EIS number against the sale so your books and the device agree at month-end.
Because an unbacked purchase generally costs you twice: the input VAT is not claimable, and the expense may be disallowed for corporate income tax. Flagging which bills are EBM-backed as you record them turns an audit problem into a monthly housekeeping task.
Rwandan tax and statutory filing, bookkeeping practice, and the operational decisions behind them — stock, payroll, pricing and cash. They are general information, not advice on your specific circumstances: for that, talk to your accountant or to us.
Plans, limits and what is included before you commit to anything.
ModulesThe ledger, the till, the warehouse, payroll and the rooms — and how they connect.
SwitchingSix steps from sign-up to your first VAT-ready invoice, migration included.