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Sole trader

Individual enterpriseRwanda

What it takes to form, own and run a sole trader 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
Unlimited: the owners answer with their own assets
Officialorg.rdb.rwRead 10 Oct 2026
Quote
they are not directly the legal liabilities of the shareholders or of the directors., unlike an unincorporated business
Owners
At least 1 · at most 1 · one person may form it alone
Officialorg.rdb.rwRead 10 Oct 2026
Quote
An Individual Enterprise is an unincorporated business with a single owner who pays personal income tax on profits earned from the business.
Directors
Does not apply
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
Through owners
Officialorg.rdb.rwRead 10 Oct 2026
Quote
An Individual Enterprise is an unincorporated business with a single owner who pays personal income tax on profits earned from the business.
Formed without visiting: YesFormed online: Yes

Form it

Who registers it

Registry
Formed without visiting
Yes
Formed online
Yes

What it takes to form

Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Individual enterprise.

Own it

Who may own and run it

Directors
Does not apply
Shareholders
Does not apply
Members
At least 1 · at most 1 · one person may form it alone
Official org.rdb.rw read 10 Oct 2026
Quote
An Individual Enterprise is an unincorporated business with a single owner who pays personal income tax on profits earned from the business.
A local company secretary
Does not apply
A local registered agent
Not stated

The registry’s and the law’s own pages do not mention it.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Individual enterprise.

Important dates

When each obligation falls due, as the authority states it.

File the annual return, with income statements and statement of financial position
Not in our records

Not stated on org.rdb.rw/business-registration/ when checked

What is public

Not in our records What the register shows the public is not in our records for the Individual enterprise.

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Through owners

pays personal income tax on profits earned from the business

Official org.rdb.rw read 10 Oct 2026
Quote
An Individual Enterprise is an unincorporated business with a single owner who pays personal income tax on profits earned from the business.
CFC rules in Rwanda
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Not in our records Route, Statutory fee: none of these is in our records for the Individual enterprise.

Every business in Rwanda

VAT

Standard rate
Not in our records
The 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
Sole trader
Derived our grouping, the same words in every country
Name in law
Individual enterprise
Identifier
RW-INDIVIDUAL-ENTERPRISE
A form ISO 20275 does not list.