RRA Urges Timely Payment of Property and Rental Income Taxes

Kigali, January 27, 2026 - The Rwanda Revenue Authority (RRA) has reminded taxpayers to pay their property tax and rental income tax for 2026 before the January 31 deadline. The notice affects business owners and rental property owners, who must declare and pay taxes for the previous year. Deputy Commissioner for Provinces and Local Government Taxes, Karasira Ernest, urged taxpayers to act early to avoid system delays and other obstacles, stating: “We encourage those concerned to hurry up and declare and pay early. You can declare and pay later, but do not wait until the last day because it creates various obstacles.” Property Tax (Patent Tax) Applies to anyone starting a business, already in business, or operating a small or medium enterprise after a two-year exemption. Taxpayers can pay annually or in installments. Annual payments are due by January 31, 2026. Installments are due: 1st installment: January 31 2nd installment: April 30 3rd installment: July 31 4th installment: October 31 Declarations can be completed via the RRA website or by dialling 800# on a mobile phone. Rental Income Tax Applies to individuals and companies owning rental properties in Rwanda. Income includes rents from fully or partially rented houses, related activities, and interest from rental properties. Deductions include 50% of maintenance costs and interest on bank loans. Tax rates: 0% for annual rental income Rwf 1-180,000 20% for Rwf 180,001-1,000,000 30% for above Rwf 1,000,000 Karasira reminded all affected taxpayers to register rental properties with RRA and complete payments early to comply with the law. Social and Health