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.

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