Start-up Costs in Rwanda
Government fees for a new company
| Step | Fee | Paid to |
|---|---|---|
| Company registration | Free | Office of the Registrar General |
| Tax registration (TIN) | Free, issued with the company | Rwanda Revenue Authority |
| Investment certificate, optional | USD 500 or the equivalent in RWF | Rwanda Development Board |
| Trading licence tax | FRW 30,000 to 2 million a year, by turnover | District, collected by RRA |
| Work permit, skilled employee (H1, H2) | FRW 150,000 | Immigration (DGIE) |
| Work permit, regional semi-skilled worker (H4) | FRW 50,000 | Immigration (DGIE) |
| Permit for a dependant | Half the main applicant’s fee | Immigration (DGIE) |
Source: Office of the Registrar General: Business registration; Rwanda Development Board: One Stop Centre, investment registration; Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025; Directorate General of Immigration and Emigration: Employment permits; Directorate General of Immigration and Emigration: Permits, general information1,2,3,4,5
Citizens of East African Community countries do not pay for a resident permit.5
Figures checked November 2026. A guide only, not tax, legal or financial advice.
Sources for the calculator
- Office of the Registrar General: Business registration
- Rwanda Development Board: One Stop Centre, investment registration
- Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025
- Directorate General of Immigration and Emigration: Employment permits
- Rwanda Revenue Authority: Pension scheme contribution
Trading licence tax
| Annual turnover (RWF) | Tax per year (RWF) |
|---|---|
| 2 million to 7 million | 100,000 |
| 7 million to 12 million | 120,000 |
| 12 million to 20 million | 160,000 |
| 20 million to 200 million | 280,000 |
| 200 million to 1 billion | 500,000 |
| 1 billion to 25 billion | 1,000,000 |
| 25 billion to 50 billion | 1,500,000 |
| 50 billion and above | 2,000,000 |
Source: Rwanda Revenue Authority: Basic information on Rwanda taxation, 20253
Businesses not registered for income tax pay FRW 60,000 in urban areas and FRW 30,000 in rural areas. The tax is due by 31 January.
Payroll from the first employee
- Pension: 12% of salary, 6% paid by the employer and 6% by the employee, rising to 20% by 2030.
- Occupational hazards: 2%, paid by the employer.
- Maternity leave: 0.6%, split equally.
- PAYE: income tax withheld on monthly pay above FRW 60,000.
Costs that are not set by law
Lawyers’, accountants’ and registration agents’ fees, office rent, fit-out and bank charges are agreed privately. Ask for written quotes before you commit.
Frequently Asked Questions
Does it cost anything to register a company?
No. Online registration with the Office of the Registrar General is free.
Which official fees come after registration?
USD 500 for an RDB investment certificate if you want incentives, the yearly trading licence tax, a work permit for each foreign employee and RSSB contributions on every salary.
When is the trading licence tax due?
By 31 January. Micro and small enterprises get a 2-year holiday.
What does a work permit cost?
FRW 150,000 for a skilled foreign employee. Citizens of East African Community countries do not pay for a resident permit.
Sources
- Office of the Registrar General: Business registration
- Rwanda Development Board: One Stop Centre, investment registration
- Rwanda Revenue Authority: Basic information on Rwanda taxation, 2025
- Directorate General of Immigration and Emigration: Employment permits
- Directorate General of Immigration and Emigration: Permits, general information
- Rwanda Revenue Authority: Pension scheme contribution
- Rwanda Revenue Authority: Maternity leave contribution
Figures checked 8 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.
