Other legal form
Company limited by guaranteeRwanda
What it takes to form, own and run an other legal form in Rwanda, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialorg.rdb.rwRead 10 Oct 2026
Quote
The owners of a company limited by guarantee will agree to pay a sum of money, known as a ‘guarantee’, if the company has any debts or becomes insolvent.
Owners
At least 1 · at most 100 · a company may be one
Directors
At least 1 · one must live there · individuals only
Officialorg.rdb.rwRead 15 Oct 2026
Quote
a private company must have at ... least one director and a public company shall ... have at least two (2) directors.
Minimum capital
Does not apply
Formation fee
Free
Officialorg.rdb.rwRead 10 Oct 2026
Quote
Business Registration is 100% an online process and free of charge.
Tax on profit
Flat · 28%
Officialrra.gov.rwRead 10 Oct 2026
Quote
Taxable Business profit is rounded down to the nearest 1000 Rwandan Francs and taxable at a 30% for income generated up to 2023 and rate of 28% from 2024.
Notary needed: NoResident director needed: YesFormed without visiting: YesFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · one must live there · individuals only
Quote
a private company must have at ... least one director and a public company shall ... have at least two (2) directors.
- Shareholders
- At least 1 · at most 100 · a company may be one
Quote
having one or more shareholders
- Members
- At least 1 · at most 100 · one person may form it alone
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having one or more shareholders
- A local company secretary
- Not required
Quote
A public company has a company ... secretary, and a private company may have ... a company secretary.
- A local registered agent
- Not required
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A company must at all times have a registered ... office in Rwanda.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Required
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Every company appoints an external auditor to ... audit its annual accounts.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- File the annual return, with income statements, statement of financial position and resolu
- Not in our records
Not stated on org.rdb.rw/business-registration/ when checked
What is public
- Shareholders
- Public
Quote
Any person, upon payment of the prescribed ... fee, may inspect the register of companies and ... the list of shareholders of each company
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 28%
Taxable Business profit is rounded down to the nearest 1000 Rwandan Francs and taxable at a 30% for income generated up to 2023 and rate of 28% from 2024.
Quote
Taxable Business profit is rounded down to the nearest 1000 Rwandan Francs and taxable at a 30% for income generated up to 2023 and rate of 28% from 2024.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Rwanda
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- A solvent company is removed from the register on application by special resolution of the shareholders entitled to vote, where it has ceased business, paid its known creditors and distributed surplus assets (Law 007/2021 art. 208); the Registrar General then removes it from the register (art. 322) and it ceases to exist (art. 280).
Quote
An application for a company to be removed from the register may be made through the prescribed procedure by shareholders entitled to vote on the question, by special resolution.
- Statutory fee
- Not in our records
Every business in Rwanda
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Rwanda.
Payment and banking services
None of the services whose lists we hold names Rwanda. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Company limited by guarantee
- Identifier
- RW-LIMITED-BY-GUARANTEEA form ISO 20275 does not list.