Annual count of active taxpayers in Rwanda, disaggregated by major tax type: Personal Income Tax (PIT), Corporate Income Tax (CIT), Pay As You Earn (PAYE), Value Added Tax (VAT), Excise Duty, and PIT for motor vehicle owners (pit_motor_vehicles, tracked from FY 2021/22). Compiled by the Rwanda Revenue Authority (RRA) from Table 2 of its Annual Tax Statistics report series (eight editions, FY 2010/11 through FY 2024/25). Rwanda's fiscal year runs from July 1 to June 30. An "active taxpayer" is a registered taxpayer with an open tax account. PIT and CIT are tracked separately throughout all editions. The pit_motor_vehicles subcategory appears from the 6th edition (2022/23) onwards, representing PIT registrations linked to motor vehicle ownership. Distinct from rw.rra.taxpayer-registration.annual, which covers total registered (not active) taxpayers broken down by enterprise size and location.
| COLUMN | TYPE | DESCRIPTION | UNIT |
|---|---|---|---|
| fiscal_year | string | Rwanda fiscal year in "YYYY/YY" format (e.g. "2024/25") | - |
| fiscal_year_start | date | First day of the fiscal year (July 1) | - |
| tax_type | string | Normalised tax type slug: pit (Personal Income Tax), cit (Corporate Income Tax), paye (Pay As You Earn), vat (Value Added Tax), excise (Excise Duty), pit_motor_vehicles (PIT for motor vehicle owners, tracked from FY 2021/22) | - |
| count | int64 | Number of active taxpayers registered under this tax type | - |