Traders Advised to Declare and Pay Patent Tax Before Deadline

The Rwanda Revenue Authority (RRA) is urging taxpayers to declare and pay the second-quarter 2026 trading license tax (patente tax) early, without waiting until the final deadline. The institution warns that waiting until the last day may lead to congestion and service disruptions, preventing taxpayers from receiving proper assistance.

Some traders who spoke to globalupdates.rw said they had already declared and paid their patent tax ahead of time. They advised fellow traders to avoid waiting until the last day because delays may result in penalties.

IRAGUHA Egide, a trader operating in the Huye market, said:"Paying taxes is important and something we must do. We always pay before the deadline because delays can lead to fines or other complications. That is why it is better to do it early."

He added that many people wait until the final moment, and that is when they start rushing to submit documents and seek assistance.

On the other hand, UWAMAHORO Liliose, who works in Huye town, said:"As for us, we already completed the process. The first tax quarter ended, and we are now in the second quarter. It is better to pay early to avoid fines and delays."

She continued by saying:"We all know the importance of taxes when they are paid on time. That is why we do it quickly and early to avoid late-payment penalties."

She concluded by advising others, saying:"People should avoid penalties caused by late payment. It is better to do it early because, as a businessperson, you are required to issue invoices and declare taxes on time. When everything is done properly, it also reduces stress when the deadline arrives."

The Deputy Commissioner in charge of Provinces and Decentralized Taxes at the Rwanda Revenue Authority (RRA), Karasira Ernest, said taxpayers should declare and pay the second-quarter patent tax early instead of waiting for the last day, because overcrowding and technical issues may arise and lead to penalties.

Karasira Ernest said:"We encourage taxpayers to declare their taxes as early as possible and pay before the final deadline. The most important thing is tax declaration because when many people come at the same time, services become slow and even the technology systems may not function efficiently."

The Deputy Commissioner in charge of Provinces and Decentralized Taxes at the Rwanda Revenue Authority (RRA), Karasira Ernest,

He concluded by saying that declaring and paying taxes on time helps traders continue their business activities smoothly and protects them from unnecessary penalties.

The law provides penalties for any taxpayer who fails to declare taxes on time or provides false information. Unpaid taxes accumulate an interest rate of 1.5% per month, plus an additional penalty equal to 10% of the tax due. However, this additional penalty cannot exceed 100,000 Rwandan Francs.