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East Africa CPA Tax Exam Prep: A Practical Study Guide
Learn how CPA candidates in Rwanda, Kenya, Uganda, and Tanzania can revise taxation with analytics and practice questions.
Welcome to TaxIQ Africa 👋
The complete East Africa Tax & Accounting intelligence platform
Calculators
9
Learn Modules
6
Simulations
5
Quiz Questions
30
Quick Access
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6 modules
Practice Scenarios
5 exercises
Tax Calculator
PAYE·VAT·CIT·PIT+
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Rwanda Tax Rates
PAYE Band 1 (0–30k)0%
PAYE Band 2 (30k–100k)20%
PAYE Band 3 (>100k)30%
VAT Standard Rate18%
Corporate Income Tax30%
Withholding Tax (general)15%
WHT Resident Services3%
Key Filing Deadlines
VAT Return (monthly)15th of month
PAYE Return (monthly)15th of month
WHT Return (monthly)15th of month
RSSB Contributions15th of month
CIT Declaration (annual)31 March
CIT Payment (annual)30 June
🎓
EAC Tax & Accounting Simulator — Free, Interactive & Always Available
Calculate · Learn · Practice · Quiz — across Rwanda, Kenya, Uganda & Tanzania
🌍 East Africa Tax Rates Comparison
| Tax Type | 🇷🇼 Rwanda | 🇰🇪 Kenya | 🇺🇬 Uganda | 🇹🇿 Tanzania |
|---|---|---|---|---|
| Authority | RRA | KRA | URA | TRA |
| Currency | RWF | KES | UGX | TZS |
| VAT Rate | 18% | 16% | 18% | 18% |
| VAT Threshold | 20M RWF/yr | 5M KES/yr | 150M UGX/yr | 200M TZS/yr |
| CIT Standard | 30% | 30% | 30% | 30% |
| CIT Lower Rate | 0% SME | 15% small | 1% turnover | 25% listed |
| PAYE Band 1 | 0–30k @ 0% | 0–24k @ 10% | 0–235k @ 0% | 0–270k @ 0% |
| PAYE Top Rate | 30% | 35% | 40% | 30% |
| Personal Relief | None | 2,400 KES/mo | None | None |
| Employee Social | RSSB 10.8% | ~14.5% | NSSF 5% | NSSF 10% |
| Employer Social | RSSB 12.8% | ~7.5% | NSSF 10% | NSSF 10%+SDL 4% |
| WHT Dividends | 15% | 5%/10% nr | 15% | 10% |
| WHT Services (Res.) | 3% | 5% | 6% | 5% |
| Filing Deadline | 15th of month | 20th of month | 15th of month | 20th of month |
Tax Calculator 🧮
East Africa multi-country engine — Rwanda · Kenya · Uganda · Tanzania
PAYE Input — Rwanda
RWF
RWF
Results
Enter salary to see breakdown
VAT Input — Rwanda
RWF
Results
Enter amount to compute VAT
CIT Input — Rwanda
RWF
RWF
RWF
Results
Enter revenue to compute CIT
WHT Input — Rwanda
RWF
Results
Enter amount to compute WHT
PIT Input — Personal Income Tax
RWF
RWF
PIT Annual Bands
0 – 360,000 RWF/yr0%
360,001 – 1,200,000 RWF/yr20%
Above 1,200,000 RWF/yr30%
Filing Deadline31 March
Results
Enter annual income to compute PIT
Payslip Details
RWF
RWF
RWF
Payslip Preview
Fill in employee details to generate payslip
Provisional CIT Input
Provisional tax is paid quarterly at 25% of estimated annual CIT.
Deadlines: 31 Mar · 30 Jun · 30 Sep · 31 Dec
Deadlines: 31 Mar · 30 Jun · 30 Sep · 31 Dec
RWF
• Each instalment = 25% of estimated annual CIT
• Pay via RRA eTax portal
• Under-payment may attract penalties at year-end
• Final CIT settled by 30 June after year-end
• Pay via RRA eTax portal
• Under-payment may attract penalties at year-end
• Final CIT settled by 30 June after year-end
Quarterly Schedule
Enter annual CIT to generate quarterly schedule
Penalty Calculator ⚠️
Compute RRA late filing and late payment penalties — from Module 1: Taxation System & Compliance
Penalty Input
RRA Penalty Rules:
• Late Filing: 10% of tax due per month late (max 100%)
• Late Payment: 2% per month on unpaid tax balance
• Both penalties can apply simultaneously
• Late Filing: 10% of tax due per month late (max 100%)
• Late Payment: 2% per month on unpaid tax balance
• Both penalties can apply simultaneously
RWF
RWF
Penalty Breakdown
Enter tax amount and months late to see total penalties
Penalty Quick Reference
| Months Late | Filing Penalty (of tax due) | Payment Penalty (per month) | Combined Impact |
|---|---|---|---|
| 1 month | 10% | 2% | 12% of tax |
| 3 months | 30% | 6% | 36% of tax |
| 6 months | 60% | 12% | 72% of tax |
| 10 months | 100% (max) | 20% | 120% of tax |
| 12+ months | 100% (capped) | 24%+ | 124%+ of tax |
Audit Risk Checker 🔍
Simulate an RRA audit — flag risks before they find them
Company Financials
RWF
RWF
RWF
RWF
Risk Flags
Enter figures to run audit check
Reference Library 📚
Complete Rwanda tax rates, RSSB, deadlines, glossary & IFRS
Rwanda Tax Rates
| Tax | Category | Rate | Notes |
|---|---|---|---|
| PAYE | Band 1 | 0% | 0–30,000 RWF/month |
| PAYE | Band 2 | 20% | 30,001–100,000 RWF/month |
| PAYE | Band 3 | 30% | Above 100,000 RWF/month |
| PAYE | Non-Resident | 15% | Flat rate |
| VAT | Standard | 18% | All taxable supplies |
| VAT | Zero-rated | 0% | Exports; input VAT claimable |
| CIT | Standard | 30% | All resident companies |
| CIT | Preferred Sector | 15% | Energy, ICT, tourism etc. |
| CIT | SME/Start-up | 0% | Micro & small enterprises |
| WHT | Dividends/Interest/Royalties/Rent | 15% | Resident & non-resident |
| WHT | Resident Services | 3% | Professional services |
| WHT | Non-Resident Services | 15% |
🇷🇼 RSSB Contribution Rates — Rwanda
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Pension | 3% | 5% | 8% |
| Maternity | 0.3% | 0.3% | 0.6% |
| Medical Insurance (CBHI) | 7.5% | 7.5% | 15% |
| TOTAL | 10.8% | 12.8% | 23.6% |
Key Notes:
• Calculated on gross salary including all allowances.
• Employee RSSB reduces taxable income for PAYE purposes.
• Both employee and employer shares remitted by employer.
• Deadline: 15th of following month.
• Calculated on gross salary including all allowances.
• Employee RSSB reduces taxable income for PAYE purposes.
• Both employee and employer shares remitted by employer.
• Deadline: 15th of following month.
🇰🇪 Kenya Tax Reference — Kenya Revenue Authority (KRA)
PAYE Tax Bands (Monthly, KES)
| Band | Income Range (KES/month) | Rate |
|---|---|---|
| Band 1 | 0 – 24,000 | 10% |
| Band 2 | 24,001 – 32,333 | 25% |
| Band 3 | 32,334 – 500,000 | 30% |
| Band 4 | 500,001 – 800,000 | 32.5% |
| Band 5 | Above 800,000 | 35% |
Personal Relief: KES 2,400/month (KES 28,800/year) — deducted from PAYE tax due
Social Security & Levies (Kenya)
| Contribution | Employee | Employer | Notes |
|---|---|---|---|
| NSSF (Tier I + II) | 6% (max 1,080) | 6% (max 1,080) | PAYE-deductible |
| SHA (ex-NHIF) | 2.75% | — | Social Health Authority |
| Housing Levy | 1.5% | 1.5% | Affordable Housing |
| Total (approx.) | ~14.5% | ~7.5% |
VAT, CIT & WHT (Kenya)
| Tax | Rate | Notes |
|---|---|---|
| VAT Standard Rate | 16% | Threshold: 5M KES/yr; Filing: 20th of month |
| CIT Standard | 30% | All resident companies |
| CIT Small Business | 15% | Turnover below 50M KES |
| WHT Dividends (Resident) | 5% | |
| WHT Dividends (Non-Resident) | 10% | |
| WHT Interest | 15% | Resident & non-resident |
| WHT Royalties (Resident) | 5% | |
| WHT Services (Resident) | 5% | |
| WHT Services (Non-Resident) | 20% | |
| WHT Rental (Resident) | 10% |
🇺🇬 Uganda Tax Reference — Uganda Revenue Authority (URA)
PAYE Tax Bands (Monthly, UGX)
| Band | Income Range (UGX/month) | Rate |
|---|---|---|
| Band 1 | 0 – 235,000 | 0% |
| Band 2 | 235,001 – 335,000 | 10% |
| Band 3 | 335,001 – 410,000 | 20% |
| Band 4 | 410,001 – 10,000,000 | 30% |
| Band 5 | Above 10,000,000 | 40% |
NSSF Contributions (Uganda)
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| NSSF | 5% | 10% | 15% |
NSSF is deductible from gross salary before PAYE calculation. Remitted to NSSF by the 15th of the following month.
VAT, CIT & WHT (Uganda)
| Tax | Rate | Notes |
|---|---|---|
| VAT Standard Rate | 18% | Threshold: 150M UGX/yr; Filing: 15th of month |
| CIT Standard | 30% | All resident companies |
| Presumptive Tax (SME) | 1% of turnover | For eligible small businesses |
| Insurance CIT | 25% | Insurance companies |
| WHT Dividends | 15% | Resident & non-resident |
| WHT Interest | 15% | |
| WHT Royalties | 15% | |
| WHT Services (Resident) | 6% | |
| WHT Services (Non-Resident) | 15% | |
| WHT Rental | 15% |
Tax Filing & Payment Deadlines
| Tax / Return | Frequency | Deadline | Portal |
|---|---|---|---|
| VAT Return | Monthly | 15th of following month | RRA eTax |
| PAYE Return | Monthly | 15th of following month | RRA eTax |
| WHT Return | Monthly | 15th of following month | RRA eTax |
| RSSB Contributions | Monthly | 15th of following month | RSSB Portal |
| CIT Declaration | Annual | 31 March | RRA eTax |
| CIT Payment | Annual | 30 June | RRA eTax |
| Transfer Pricing | Annual | With CIT Return | RRA eTax |
🇹🇿 Tanzania Tax Reference — Tanzania Revenue Authority (TRA)
PAYE Tax Bands (Monthly, TZS)
| Band | Income Range (TZS/month) | Rate |
|---|---|---|
| Band 1 | 0 – 270,000 | 0% |
| Band 2 | 270,001 – 520,000 | 8% |
| Band 3 | 520,001 – 760,000 | 20% |
| Band 4 | 760,001 – 1,000,000 | 25% |
| Band 5 | Above 1,000,000 | 30% |
NSSF & SDL Contributions (Tanzania)
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| NSSF | 10% | 10% | 20% |
| Skills Development Levy (SDL) | — | 4% of payroll | 4% (employer only) |
NSSF contributions deductible from gross for PAYE. SDL remitted monthly by 7th of following month. Deadline for NSSF & PAYE: 7th of following month.
VAT, CIT & WHT (Tanzania)
| Tax | Rate | Notes |
|---|---|---|
| VAT Standard Rate | 18% | Threshold: 200M TZS/yr; Filing: 20th of month |
| CIT Standard | 30% | All resident companies |
| CIT Newly Listed Companies | 25% | First 5 years after listing on DSE |
| WHT Dividends | 10% | Resident & non-resident |
| WHT Interest | 10% | |
| WHT Royalties | 15% | |
| WHT Services (Resident) | 5% | |
| WHT Services (Non-Resident) | 15% | |
| WHT Rental (Resident) | 10% | |
| WHT Rental (Non-Resident) | 15% |
Glossary
IFRS Key Standards
| Standard | Topic | Key Principle |
|---|---|---|
| IAS 1 | Financial Statements | Fair presentation; going concern; accrual basis |
| IAS 2 | Inventories | Lower of cost or net realisable value (NRV) |
| IAS 7 | Cash Flows | Operating / investing / financing activities |
| IAS 12 | Income Taxes | Current and deferred tax; temporary differences |
| IAS 16 | Property, Plant & Equipment | Cost or revaluation model; depreciation |
| IAS 37 | Provisions | Probable obligation; reliable estimate required |
| IFRS 9 | Financial Instruments | Amortised cost / FVTOCI / FVTPL |
| IFRS 15 | Revenue | 5-step model; recognise when performance obligation satisfied |
| IFRS 16 | Leases | Most leases on balance sheet as right-of-use assets |
Tax Filing Calendar 📅
Never miss a deadline — EAC filing obligations by country and month
Annual CIT Deadlines
| Country | CIT Declaration | CIT Payment | Quarterly Provisional |
|---|---|---|---|
| 🇷🇼 Rwanda | 31 March | 30 June | 31 Mar · 30 Jun · 30 Sep · 31 Dec |
| 🇰🇪 Kenya | 6 months after year-end | 4 months after year-end | 4 instalments during the year |
| 🇺🇬 Uganda | 6 months after year-end | With declaration | 6th & 12th months of year |
| 🇹🇿 Tanzania | 6 months after year-end | With declaration | Quarterly (3rd, 6th, 9th, 12th month) |
Financial Ratio Analyzer 📊
Enter P&L and Balance Sheet figures — get instant ratio analysis with interpretation
Income Statement (Annual)
RWF
RWF
RWF
RWF
RWF
Balance Sheet
RWF
RWF
RWF
RWF
RWF
RWF
RWF
RWF
RWF
Enter financial figures to generate
a complete ratio analysis
Budget Variance Analyzer 📉
Compare budgeted vs actual figures — identify favourable and adverse variances
Company / Period
Budget vs Actual Lines
| Line Item | Type | Budget | Actual | Action |
|---|
Country Comparison Calculator 🌍
Enter one figure — see tax results side by side across all EAC countries
PAYE Input
Enter a salary to compare PAYE across all 4 EAC countries
VAT Input
Enter an amount to compare VAT across all 4 EAC countries
CIT Input
Enter revenue and deductions to compare CIT across EAC countries
WHT Input
Enter a payment amount to compare WHT rates across EAC countries
Payroll Register 👥
Calculate PAYE and social contributions for your full team — generate a monthly payroll summary
Payroll Settings
Employee List
| Name | Job Title | Basic Salary | Allowances |
|---|
P&L / Balance Sheet Builder 📋
Build a simple Income Statement and Balance Sheet from your figures
Income (Revenue Lines)
Expenses / Cost Lines
Assets
Liabilities
Equity
Add your financial figures on the left
and click Generate Statements
Bookkeeping Sandbox 📒
Practice double-entry bookkeeping — every transaction keeps DR = CR — watch the Trial Balance update live
New Journal Entry
AccountDebitCredit
Chart of Accounts
ASSETS (DR increases)
1001 Cash · 1002 Bank · 1100 Debtors · 1200 Inventory · 1500 Equipment · 1510 Acc. Depreciation*
LIABILITIES (CR increases)
2001 Creditors · 2100 VAT Payable · 2200 PAYE Payable · 2300 Bank Loan · 2400 RSSB Payable
EQUITY (CR increases)
3001 Share Capital · 3100 Retained Earnings
INCOME (CR increases)
4001 Sales Revenue · 4100 Service Income · 4200 Other Income
EXPENSES (DR increases)
5001 COGS · 5100 Salaries · 5200 Rent · 5300 Utilities · 5400 Depreciation · 5500 Tax · 5600 Other
* Acc. Depreciation is a contra-asset (CR balance reduces asset value)
Trial Balance
Post journal entries to see
the Trial Balance update
Posted Transactions
No transactions posted yet
DTA Cross-Border Calculator 🌐
Calculate withholding tax with and without a Double Taxation Agreement — see your tax saving
DTA Input
AMT
How it works:
Without a DTA, the paying country applies its domestic WHT rate. With a DTA in force, a reduced treaty rate applies. The difference is your tax saving.
Without a DTA, the paying country applies its domestic WHT rate. With a DTA in force, a reduced treaty rate applies. The difference is your tax saving.
DTA Analysis
Select countries and payment type
to see DTA comparison
EAC Treaty Rate Matrix
Rwanda, Kenya, Uganda, Tanzania and Burundi are all signatories to the EAC Double Taxation Agreement. The treaty provides reduced WHT rates for cross-border payments between member states.
| Payment Type | Domestic Rate (typical) | EAC Treaty Rate | Tax Saving |
|---|---|---|---|
| Dividends (≥25% shareholding) | 15% | 5% | 10% saving |
| Dividends (<25% shareholding) | 15% | 10% | 5% saving |
| Interest | 15% | 10% | 5% saving |
| Royalties | 15% | 10% | 5% saving |
| Management / Technical Fees | 15% | 10% | 5% saving |
Key Rwanda DTAs (Beyond EAC)
| Partner Country | Dividends | Interest | Royalties |
|---|---|---|---|
| 🇲🇺 Mauritius | 0% | 10% | 10% |
| 🇦🇪 UAE | 0% | 0% | 10% |
| 🇩🇪 Germany | 5%/15% | 10% | 10% |
| 🇨🇳 China | 5%/10% | 7% | 10% |
| 🇸🇬 Singapore | 5%/10% | 10% | 10% |
| 🇧🇪 Belgium | 0%/15% | 10% | 10% |
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About TaxIQ Africa ℹ️
The East Africa Tax & Accounting Intelligence Platform
What is TaxIQ Africa?
TaxIQ Africa is a free, interactive East Africa Tax & Accounting Intelligence Platform. Built to bridge the gap between tax theory and real-world practice across Rwanda, Kenya, Uganda and Tanzania — for students, junior accountants, SME owners, and finance professionals.
Platform Features
9 Tax Calculators6 Learning Modules
5 Simulations30 Quiz Questions
4 EAC CountriesDTA Calculator
Payroll RegisterFinancial Statements
Bookkeeping SandboxBadge System
Countries Covered
🇷🇼
Rwanda
RRA · RWF · PAYE/VAT 18%/CIT 30%/RSSB
🇰🇪
Kenya
KRA · KES · PAYE/VAT 16%/CIT 30%/NSSF+SHA+HL
🇺🇬
Uganda
URA · UGX · PAYE/VAT 18%/CIT 30%/NSSF
🇹🇿
Tanzania
TRA · TZS · PAYE/VAT 18%/CIT 30%/NSSF+SDL
Disclaimer
TaxIQ Africa is for educational and training purposes only. Tax rates and laws change — always verify with the relevant tax authority (RRA, KRA, URA, TRA) or a qualified tax advisor before making compliance decisions.
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