Compliance

Compliance Spotlight: RRA’s New Priorities for Accommodation & Other Sectors

Rwanda is tightening compliance in hospitality, short-term rentals, professional services, construction and more as part of its 2026-2027 plan.

By NomadicTax Research Team • 5-8 min read • August 19, 2026

## Overview of RRA’s Compliance Improvement Push 2026-2027 The Rwanda Revenue Authority (RRA) has rolled out its **2026/2027 Compliance Improvement Plan (CIP)** to improve domestic revenue mobilization, strengthen voluntary compliance, and broaden the tax base. This follows revenues in FY 2025/26 exceeding their targets—Frw 3,956.4 billion compared to the annual goal. ([rra.gov.rw](https://www.rra.gov.rw/fr/translate-to-french-details?cHash=76e087f775578d1eebd86408c502fbbc&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=3043&utm_source=openai)) The CIP highlights specific sectors for intervention: manufacturing, transport & storage, information & communication, education, real estate, **construction**, and **accommodation services** including **short-term rentals**. ([rra.gov.rw](https://www.rra.gov.rw/fr/translate-to-french-details?cHash=76e087f775578d1eebd86408c502fbbc&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=3043&utm_source=openai)) ## What Businesses Particularly in Hospitality & Rentals Need to Do Now **New Taxes & Obligations in Accommodation Sector** - **Tourism tax (3%)** applies to all accommodation providers—hotels, guesthouses, lodges, motels, Airbnb, camping sites. Introduced on **1 July 2025**, already in force. Providers must: register via Rwanda’s **e-Tax system**, update Tourism Property Information (number of rooms, room type, owned vs rented), issue EBM invoices, collect, declare and pay the tourism tax monthly by the **15th of the following month**. ([rra.gov.rw](https://www.rra.gov.rw/en/home?cHash=259ec9360ca6bc96b47002673b6f9c0a&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=2811&utm_source=openai)) - Providers must also be up to date with monthly VAT, PAYE, Withholding Tax (WHT), and RSSB (social security) filings, with same **15th deadline**. ([rra.gov.rw](https://www.rra.gov.rw/en/home?cHash=259ec9360ca6bc96b47002673b6f9c0a&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=2811&utm_source=openai)) **Broader Compliance Measures** - RRA is pushing **registration**, especially for formerly informal businesses. Many small guesthouses or landlords in tourism were unregistered or under-reporting. Current plan demands registration now; no grace period. ([rra.gov.rw](https://www.rra.gov.rw/en/home?cHash=cbf554172cb156e4229d42769b65394f&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=2793&utm_source=openai)) - **Accurate price declaration**: invoice must reflect actual rates charged. Mis-invoicing to underpay tax is now a targeted issue. Guesthouse charging Frw50,000 must reflect that in invoicing, not understate on invoices. ([rra.gov.rw](https://www.rra.gov.rw/en/home?cHash=259ec9360ca6bc96b47002673b6f9c0a&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=2811&utm_source=openai)) ## How to Stay Compliant: Practical Checklist - Register your accommodation service in **e-Tax**→Update Details→Tourism Property Information, fill required fields by end of next month. ([rra.gov.rw](https://www.rra.gov.rw/en/home?cHash=259ec9360ca6bc96b47002673b6f9c0a&tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=2811&utm_source=openai)) - Ensure your **invoicing system** (preferably using Rwanda’s Electronic Billing Machine / EBM) issues correctly identified invoices with real room rate, room type, number of rooms. - File and pay tourism tax plus other taxes (VAT, PAYE, WHT, RSSB) by **15th day of month following** period. - Be transparent: declare actual income, avoid splitting businesses to avoid taxes—RRA is explicitly targeting under-declaration. - Attend stakeholder workshops—RRA is delivering outreach to affected sectors. Benefit is getting ahead of compliance checks. ## Case Example: Airbnb Host Switching From Informal to Formal Kamali has two homes used for short-term rentals. Before, she charged market rates but only invoiced lower amounts and didn’t register for tourism tax. Under the new CIP 2026/27: - She must register for tourism tax via e-Tax. - Disclose all rooms and room types. - Use EBM to issue invoices reflecting **true rental rate**. - Remit tourism tax monthly by the 15th. - File VAT/PAYE/WHT if applicable. Failing to comply may incur penalties, interest, and selection for audits. ## Risk Mitigation Strategies - Hire an accountant familiar with Rwanda’s tax and hotel/hospitality regulations. - Maintain clear records and screenshots of online registrations. - Regularly reconcile actual cash flows with invoices and bank statements. - Use digital payments whenever possible—easier audit trails and visibility. **Conclusion**: Rwanda’s compliance enforcement is sharpening. For accommodation, construction, IPC, and professional sectors, what counts is registration, accurate invoicing, and timely filing. Being informal is no longer an option.