Business Licences and Permits in Rwanda
At a glance
Key licensing and trading tax points1,2
| Topic | What to know |
|---|---|
| Licences and permits | The responsible regulator or government desk depends on the business activity and the permission required. |
| One Stop Centre | The RDB centre helps investors and businesses apply for, follow up on and collect services offered by participating desks. |
| Investment registration | This is a distinct process. RDB lists a sector licence among the requirements for an investment-registration application. |
| Selected service times | The March 2026 charter lists times for EIA services, tourism, immigration, capital-market licences and City of Kigali permits. |
| Trading licence tax | RRA sets out turnover-based rates and rates for specified activities not registered for income tax. |
| Tax payment | Pay annually by 31 January or use quarterly instalments due on four specified dates. |
Source: Rwanda Development Board: One Stop Center Service Charter (March 2026); Rwanda Revenue Authority: Trading License1,2
A licence or permit and the trading licence tax are separate obligations. Investment registration is also distinct from obtaining the licence for a business sector. Identify each process that applies before planning documents, costs and timings.1,2,3
Who issues licences and permits
The RDB One Stop Centre is a first point of contact for domestic and foreign investors who want to start or grow a business. Created in 2008 and expanded in 2023, it consolidates application and issuance processes for participating licences and permits, including those connected with import and export business. Its services allow applicants to seek information, apply, follow up and collect documents where applicable.1
The centre includes services provided through RDB, the Office of the Registrar General, the Tourism Office, the Special Economic Zones office and the Investment Registration office. Its service charter also includes desks from other public bodies, such as the Capital Market Authority, City of Kigali and Directorate General of Immigration and Emigration. The right desk depends on the activity and the permission being sought.1
Separate the main application routes:1,3
- Apply to the relevant regulator or service desk for an activity-specific licence or permit.
- Apply to RDB for investment registration if seeking to register an investment project.
- Consider environmental assessment, immigration permission and construction or occupancy permits as separate requirements where relevant.
Source: Rwanda Development Board: One Stop Center Service Charter (March 2026); Rwanda Development Board: One Stop Centre (April 2026)1,3
RDB investment registration
RDB describes an online registration system for investment applications. Its listed steps are to apply for investment registration, receive a notice of acceptance or refusal and, if accepted, receive an investment registration certificate. The online process covers applications for investment and an EIA certificate. Registering an investment is not the same as obtaining the licence for the sector in which the business will operate.3
RDB lists these requirements for investment registration:3
- An application letter addressed to the RDB chief executive requesting registration.
- A business plan or feasibility study and the company’s certificate of legal personality.
- The licence granted for the business sector in which the investor intends to operate.
- Proof of payment of the RDB registration fee: USD 500 or its equivalent in Rwandan francs.
Source: Rwanda Development Board: One Stop Centre (April 2026)3
The application letter should identify the proposed business, its legal form, activity and planned investment. It should also state expected jobs, the waste the business will generate and how it will be managed, and any support sought from RDB. The plan or feasibility study should cover the project, action plan, start date, market survey, financing and assets, five-year income projections, employment and implementation schedule. Where relevant, the EIA certificate is submitted separately from the business plan.3
Selected published processing times
The March 2026 RDB One Stop Centre service charter lists the processing times below for selected services. These are published service times, not a guarantee of the total time needed to prepare an application or complete a project.1
Selected services listed in the charter1
| Service | Issuing desk | Published time |
|---|---|---|
| EIA clearance | RDB | 15 days |
| EIA certificate | RDB | 45 days |
| Tourism licence | RDB Tourism Office | 15 days |
| Capital-market licences listed in the charter | Capital Market Authority desk | 30 days |
| Business permit for investors and entrepreneurs | Directorate General of Immigration and Emigration | 3 days |
| Employment work permit | Directorate General of Immigration and Emigration | 3 days |
| New construction permit | City of Kigali | 21 days |
| Refurbishment permit with structural alterations | City of Kigali | 15 days |
| Occupancy permit | City of Kigali | 15 days |
Source: Rwanda Development Board: One Stop Center Service Charter (March 2026)1
The charter also lists 15 days for City of Kigali rehabilitation permits without structural alterations, demolition, change-of-use and fence permits. Renewal and modification permits are listed at 10 days. Construction times in this table apply to City of Kigali services, rather than setting a general timeline for construction permits across Rwanda.1
Environmental assessment and construction
Environmental assessment is a separate project process from investment registration and sector licensing. The charter lists EIA clearance at 15 days and an EIA certificate at 45 days. Treat these as separate services when planning a project that requires both; they are not a combined end-to-end project schedule.1,3
RDB’s investment-registration information describes online applications for investment and an EIA certificate. It also identifies the EIA certificate, where relevant, as a separate item from the business plan. For construction in Kigali, the service charter lists City of Kigali permit times, including new construction, refurbishment and occupancy. Factor the relevant environmental and construction applications into project planning rather than treating an investment certificate as a substitute for them.1,3
How the trading licence tax is calculated
RRA describes the trading licence tax as payable by a person who opens a business activity within a district. It applies to head offices, branches and individual traders. For the listed profit-oriented activities taxed on turnover, the calculation uses turnover from EBM and other sales from January to December of the previous year. A new taxpayer opening a business declares and pays based on starting capital.2
For other business-oriented activities with turnover below RWF 2 million, and activities not registered for income tax, RRA describes a location-based calculation. Its published urban and rural rates below are for profit-oriented activities not registered for income tax. RRA also lists individual transport activities separately. Micro and small enterprises in their first two years of operation and non-commercial public institutions are exempt.2
RRA trading licence tax rates2
| Turnover or activity category | Annual amount (RWF) | Quarterly amount (RWF) |
|---|---|---|
| RWF 12 million to 20 million | 160,000 | 40,000 |
| RWF 20 million to 200 million | 280,000 | 70,000 |
| RWF 200 million to 1 billion | 500,000 | 125,000 |
| RWF 1 billion to 25 billion | 1,000,000 | 250,000 |
| RWF 25 billion to 50 billion | 1,500,000 | 375,000 |
| RWF 50 billion and above | 2,000,000 | 500,000 |
| Not registered for income tax, urban zone | 60,000 | 15,000 |
| Not registered for income tax, rural zone | 30,000 | 7,500 |
| Individual transport by vehicle | 40,000 | 40,000 |
| Transport by boat | 20,000 | 5,000 |
| Transport by motorcycle | 8,000 | 2,000 |
Source: Rwanda Revenue Authority: Trading License2
Payment, branches and next steps
Businesses can declare and pay annually or quarterly. Annual payment is due no later than 31 January. Quarterly instalments are due by 31 January, 30 April, 31 July and 31 October. After declaration, RRA lists Mobile Money, Airtel Money, MobiCash, internet banking and mobile banking as payment methods.2
RRA’s branch rules depend on the activity and district:2
- Where the same business activities operate in different districts, the tax is paid in each district, with each branch paying based on its turnover.
- Where a taxpayer has a head office and more than one branch with the same activities in the same district, one of the branches pays based on the general turnover of those activities.
- Different business activities in the same district are each assessed based on their turnover.
- Where different activities, or the same activities, operate in the same building, RRA provides for one of them to pay based on the general turnover of those activities.
Source: Rwanda Revenue Authority: Trading License2
RRA also states that a vehicle registered to a taxpayer engaged in various activities who is registered for income tax, and used in that taxpayer’s business, does not pay the trading licence tax. Keep the activity, district and branch structure clear when preparing a declaration, because these details affect how the tax is assigned.2
A practical preparation sequence is:1,2,3
- Describe the activity and identify the relevant regulator or One Stop Centre desk.
- Check whether the project also needs an EIA, immigration permission, or a City of Kigali construction or occupancy permit.
- If seeking RDB investment registration, prepare the application letter, business plan or feasibility study, company legal-personality certificate, sector licence and registration-fee proof.
- Determine the trading tax basis and map head-office and branch activities by district.
- Choose annual or quarterly payment and record the applicable deadlines.
Source: Rwanda Development Board: One Stop Center Service Charter (March 2026); Rwanda Revenue Authority: Trading License; Rwanda Development Board: One Stop Centre (April 2026)1,2,3
Licensing, investment registration, environmental assessment and local tax declarations are related but distinct tasks. For activity-specific requirements, application documents or costs, contact the relevant authority or One Stop Centre desk before filing.1,2,3
Frequently Asked Questions
Where do I apply for a business licence in Rwanda?
The RDB One Stop Centre is a first point of contact for businesses and investors seeking information about licences and permits. It brings together services from RDB and other government desks. The responsible desk depends on the activity and permission required, so identify the relevant regulator before preparing an application.
How long does an EIA certificate take in Rwanda?
The March 2026 RDB One Stop Centre service charter lists 45 days for an EIA certificate and 15 days for EIA clearance. These are separate services, not one combined timetable. If a project requires both, include both steps when planning the environmental assessment and project schedule.
How long does a Rwanda work permit take?
The March 2026 RDB service charter lists three days for an employment work permit through the Directorate General of Immigration and Emigration. It lists the same published time for business permits for investors and entrepreneurs. These are service times for the listed permits, not a measure of the time needed to prepare an application.
What does RDB require for investment registration?
RDB lists an application letter addressed to its chief executive, a business plan or feasibility study, the company’s certificate of legal personality, the licence for the intended business sector and proof of the USD 500 registration fee or its equivalent in Rwandan francs. The sector licence and investment registration are distinct requirements.
How is the trading licence tax calculated in Rwanda?
For listed profit-oriented activities taxed on turnover, RRA uses EBM and other sales from January to December of the previous year. A new taxpayer opening a business declares and pays based on starting capital. RRA describes location-based rates for specified activities with turnover below RWF 2 million and activities not registered for income tax.
When is the trading licence tax due?
Annual payment is due no later than 31 January. If paying quarterly, instalments are due by 31 January, 30 April, 31 July and 31 October. RRA lists Mobile Money, Airtel Money, MobiCash, internet banking and mobile banking as payment methods after the tax has been declared.
Do branches pay trading licence tax separately?
If the same business activity operates in different districts, the tax is paid in each district and each branch pays based on its turnover. If a taxpayer has a head office and more than one branch with the same activities in the same district, one branch pays based on the general turnover of those activities.
Sources
- Rwanda Development Board: One Stop Center Service Charter (March 2026)
- Rwanda Revenue Authority: Trading License
- Rwanda Development Board: One Stop Centre (April 2026)
Figures checked 10 November 2026. Prepared by InvestRwanda.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
