On 17 March 2021, Rwanda's Ministry of Finance issued a communique announcing a decision to levy 2019 land tax rates for 2020 and provide a payment extension to 30 April 2021.

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COMMUNIQUE

In reference to the Cabinet decision of 15 March 2021 on land tax rates, the Minister of Finance and Economic Planning informs tax payers with taxable plots of land of the following:

1. The 2020 land tax will be paid based on the tax rates used in 2019.
2. The deadline of 31 March 2021 for payment of 2020 land tax is extended to 30 April 2021.
3. For taxpayers who already paid land tax based on the 2021 tax rates, the extra amount paid will be considered for the next tax cycle (2021).
4. The new land tax rates will be announced soon, and will be the basis for the 2021 tax payments due in December 2021.