{"id":2000127492,"date":"2026-09-29T16:40:27","date_gmt":"2026-09-29T14:40:27","guid":{"rendered":"https:\/\/new.igihe.com\/english\/?p=2000127492"},"modified":"2026-09-29T16:40:35","modified_gmt":"2026-09-29T14:40:35","slug":"rra-reminds-taxpayers-to-pay-second-quarterly-income-tax-prepayment-by-september-30","status":"publish","type":"post","link":"https:\/\/new.igihe.com\/english\/rra-reminds-taxpayers-to-pay-second-quarterly-income-tax-prepayment-by-september-30\/","title":{"rendered":"RRA reminds taxpayers to pay second quarterly Income Tax prepayment by September 30"},"content":{"rendered":"\n

The IQP2 is calculated based on a taxpayer\u2019s turnover during the second quarter of the year, covering April, May and June 2026.<\/p>\n\n\n\n

The prepayment applies to taxpayers who declared and paid their 2025 annual Income Tax in March 2026. Those who filed a nil return are not required to make the payment.<\/p>\n\n\n\n

With the deadline approaching, Jean Paulin Uwitonze, Assistant Commissioner for Taxpayer Services and Communications, has urged taxpayers covered by the requirement to complete their declarations and payments early to avoid last-minute challenges.<\/p>\n\n\n\n

\u201cThose who have not yet declared should be aware that the deadline is tomorrow [Wednesday September 30]. If you wait until the last day and fail to declare and pay, it could become a problem. So far, nearly 40% of taxpayers have not yet declared. As of last Friday, about 50% had not yet declared,\u201d he said.<\/p>\n\n\n\n

Understanding the Income Tax Prepayment<\/strong><\/p>\n\n\n\n

The quarterly Income Tax prepayment system was introduced to help taxpayers spread their tax payments throughout the year rather than paying a larger amount at the end of the year. Payments made during the year are credited against the taxpayer\u2019s final annual Income Tax liability.<\/p>\n\n\n\n

RRA has also urged taxpayers who have not yet declared their Income Tax for the previous year or previous quarter to complete their declarations as soon as possible.<\/p>\n\n\n\n

Unsupported expenses<\/strong><\/p>\n\n\n\n

Uwitonze further reminded taxpayers to account for business expenses that are not supported by EBM invoices or Customs declarations when filing their returns. Such expenses must be entered into the system so that eligible costs can be considered when calculating taxable profit for the current year.<\/p>\n\n\n\n

Taxpayers who fail to file their declarations within the period prescribed by law are subject to fixed administrative penalties.<\/p>\n\n\n\n

Small taxpayers face a penalty of Rwf50,000, while medium taxpayers and public institutions are subject to a Rwf300,000 penalty. The penalty for large taxpayers is Rwf500,000.<\/p>\n\n\n\n

Late-payment interest also applies where tax is not paid within the period prescribed by law. The interest rate is 0.5% for delays of up to six months, 1% for delays of more than six months but not exceeding 12 months, and 1.5% for delays exceeding 12 months.<\/p>\n\n\n\n

Taxpayers can submit their declarations through the RRA website. Small taxpayers, including moto-taxi operators, can also use *800# and follow the instructions provided.<\/p>\n\n\n\n

\"\"
RRA has reminded taxpayers to declare and pay their second quarterly Income Tax prepayment by September 30, 2026.<\/figcaption><\/figure>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

The Rwanda Revenue Authority (RRA) has reminded taxpayers to declare and pay their second quarterly Income Tax prepayment (IQP2) by September 30, 2026.<\/p>\n","protected":false},"author":3,"featured_media":2000127493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[69],"byline":[170],"hashtag":[],"class_list":["post-2000127492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-37","tag-homehighlights","byline-igihe"],"bylines":[{"id":170,"name":"IGIHE","slug":"igihe","description":"","image":{"id":0,"url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&f=y&r=g","alt":"Default avatar","title":"Default avatar","caption":"","mime_type":"image\/jpeg","sizes":[]},"user_id":8}],"contributors":[{"id":170,"name":"IGIHE","slug":"igihe","description":"","image":{"id":0,"url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&f=y&r=g","alt":"Default avatar","title":"Default avatar","caption":"","mime_type":"image\/jpeg","sizes":[]},"user_id":8}],"featured_image":{"id":2000127493,"url":"https:\/\/cdn.igihe.com\/en\/2026\/09\/img_3457-3.jpg.jpeg","alt":"","caption":"RRA has reminded taxpayers to declare and pay their second quarterly Income Tax prepayment by September 30, 2026.","mime_type":"image\/jpeg","width":1000,"height":667,"sizes":{"thumbnail":{"url":"https:\/\/cdn.igihe.com\/en\/2026\/09\/img_3457-3.jpg.jpeg","width":1000,"height":667},"medium":{"url":"https:\/\/cdn.igihe.com\/en\/2026\/09\/img_3457-3.jpg.jpeg","width":1000,"height":667},"medium_large":{"url":"https:\/\/cdn.igihe.com\/en\/2026\/09\/img_3457-3.jpg.jpeg","width":1000,"height":667},"large":{"url":"https:\/\/cdn.igihe.com\/en\/2026\/09\/img_3457-3.jpg.jpeg","width":1000,"height":667},"full":{"url":"https:\/\/cdn.igihe.com\/en\/2026\/09\/img_3457-3.jpg.jpeg","width":1000,"height":667}}},"_links":{"self":[{"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/posts\/2000127492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/comments?post=2000127492"}],"version-history":[{"count":1,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/posts\/2000127492\/revisions"}],"predecessor-version":[{"id":2000127494,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/posts\/2000127492\/revisions\/2000127494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/media\/2000127493"}],"wp:attachment":[{"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/media?parent=2000127492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/categories?post=2000127492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/tags?post=2000127492"},{"taxonomy":"byline","embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/byline?post=2000127492"},{"taxonomy":"hashtag","embeddable":true,"href":"https:\/\/new.igihe.com\/english\/wp-json\/wp\/v2\/hashtag?post=2000127492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}