Income Tax Deadlines
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The two income tax deadlines most people deal with are monthly PAYE, handled by employers, and the annual individual income tax return, due by 30 June. All filing is done through the KRA iTax portal, which requires an active PIN.
Below we cover monthly PAYE remittance for employers and the annual return for individuals. Missing either risks penalties and interest. Filing on iTax and paying on time keeps you compliant.
To file, gather documents such as your P9 form and bank statements. Kenya's tax year follows the calendar year. The KRA app and iTax both show your obligations and any amounts due.
Businesses and the self-employed also track withholding tax, turnover tax, and rental income tax. Pay through M-Pesa or bank transfer via iTax. The sections below set out each deadline.
Monthly PAYE Remittances
Employers must remit and file PAYE by the 9th of the following month. So PAYE for January is due by 9 February. This applies to all employee deductions under KRA rules.
The PAYE amount depends on each employee's pay and reliefs, computed through the progressive bands. Use the KRA iTax PAYE calculator to work out the correct figure for each employee.
| Pay Month | PAYE Due By |
|---|---|
| January | 9 February |
| February | 9 March |
| March | 9 April |
| April | 9 May |
| May | 9 June |
| June | 9 July |
The steps are: compute PAYE with the KRA calculator, log in to iTax with your PIN, file the PAYE return, then pay via M-Pesa or bank transfer. Where the 9th falls on a weekend or holiday, confirm the effective due date on iTax.
Late PAYE attracts a penalty of 25% of the tax due or KES 10,000, whichever is higher, plus interest on the unpaid amount. Confirm current penalty terms on iTax. Remit on time to avoid these costs.
Annual Income Tax Return
File your individual income tax return by 30 June for the previous year's income, through the iTax portal. It covers all your income sources for the year.
- Gather your P9 form and bank statements for the year.
- Log in to iTax with your KRA PIN.
- Select the individual income tax return for the relevant year.
- Enter your income; iTax applies the PAYE bands and your reliefs.
- Confirm any refund or balance due.
- Submit the return and pay any balance.
The return uses the same progressive PAYE bands that apply to monthly pay.
| Monthly Taxable Band (KES) | Rate |
|---|---|
| 0 - 24,000 | 10% |
| 24,001 - 32,333 | 25% |
| 32,334 - 500,000 | 30% |
| 500,001 - 800,000 | 32.5% |
| above 800,000 | 35% |
Include all income, such as rental income, alongside your employment income. Your SHIF and NSSF deductions reduce taxable income. Filing a complete return avoids problems later. Confirm the current bands on iTax, as rates can change.
VAT and Excise Duties
VAT-registered businesses file and pay VAT by the 20th of each month. VAT is generally charged at 16% on taxable goods and services, while excise duty applies to specific products such as alcohol, tobacco, and certain services.
You must register for VAT once your taxable turnover reaches the registration threshold; confirm the current threshold on iTax. File a return every month, even a nil return, and pay by the 20th.
Mark the 20th in your calendar for VAT. File on iTax and pay via M-Pesa or bank. Good record keeping supports your input claims and any audit.
Importers and manufacturers may handle both VAT and excise. Late filing triggers penalties and interest, so set monthly reminders. A tax agent can help with complex cases.
Monthly VAT Returns
VAT returns are due by the 20th of each month, so January's VAT is due by 20 February. File even a nil return to stay compliant. This applies to all VAT-registered businesses via iTax.
Log in to iTax, select VAT Services, then the monthly return. Enter your sales and purchases; output VAT at 16% on sales is offset by input VAT on purchases. The net amount is what you pay or carry forward.
- Log in to iTax with your KRA PIN.
- Open VAT Services and select the monthly return.
- Enter output tax, input credits, and compute the net.
- Pay via M-Pesa or bank transfer.
- Download the acknowledgement for your records.
Late VAT filing attracts a penalty; confirm the current penalty amount and any minimum on iTax before relying on a figure. Keep your records to support input claims.
Excise Duty Payments
Excise duty applies to specific goods and services such as beer, spirits, wines, cigarettes, and betting. The rates differ by product and are revised from time to time, so confirm the current rate for your product on the KRA excise schedule rather than assuming a figure.
Excise is filed and paid through the iTax excise module on the schedule that applies to your activity. Confirm the exact due date for your category on iTax, as it can differ from the monthly VAT date.
Because excise rates change, do not rely on an old figure. Check the current rate and basis (per unit or as a percentage) for each product on the official KRA excise schedule before computing your duty.
Pay on time to avoid interest and penalties. Keep clear records to support your returns and any appeal.
Corporate Tax Obligations
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Resident companies pay corporate income tax at 30%, with instalment tax during the year and an annual return after year-end. The annual return is due by the end of the sixth month after the financial year-end, which is 30 June for a December year-end.
Track these deadlines to stay compliant. Late payment triggers penalties and interest, so plan your cash flow. Prepare your accounts early.
Companies file the annual income tax return on iTax, supported by financial statements. Many engage an auditor to certify the accounts where required.
Watch for changes announced in the budget and Finance Act, and confirm any rate or rule on iTax. A tax agent can help with complex computations.
Quarterly Instalment Tax
Companies generally pay instalment tax in four instalments during the year, on the 20th day of the 4th, 6th, 9th, and 12th months of the financial year. For a December year-end, that is 20 April, 20 June, 20 September, and 20 December.
Instalments are based on the higher of the prior-year tax (commonly 110% of it) or an estimate of the current year, paid in agreed proportions. Confirm the exact instalment basis and proportions on iTax, as rules can change.
| Instalment | Month of financial year | Due (Dec year-end) |
|---|---|---|
| 1st | 4th month | 20 April |
| 2nd | 6th month | 20 June |
| 3rd | 9th month | 20 September |
| 4th | 12th month | 20 December |
Underpaying an instalment attracts interest on the shortfall. Keep accurate records and review your estimate during the year. Confirm current instalment rules on iTax.
Annual Corporation Tax Return
File the annual company income tax return by the end of the sixth month after year-end, supported by financial statements. For a December year-end this is 30 June. Submit through iTax.
You will typically need audited or properly prepared accounts, the return, and a tax computation. Upload supporting documents on iTax, then file and pay any balance.
- Financial statements
- The completed company income tax return
- A tax computation
- Supporting schedules for deductions
Late filing attracts a penalty; confirm the current penalty for company returns on iTax. Prepare early to meet the deadline and reduce stress.
Organise your bookkeeping ahead of the deadline. A professional adviser can help with the computation and compliance.
Property and Rental Taxes
Landlords pay tax on rental income. Residential rental income can fall under the simplified Monthly Rental Income regime, while commercial rent is taxed under the normal rules and may have tax withheld at source by an appointed agent.
Track the monthly deadline for the rental regime that applies to you and file on iTax. Late filing triggers penalties and interest.
County property rates are separate from KRA rental income tax and have their own local due dates. Keep records of gross rents and receipts.
Confirm which regime applies to your property and the current rate on iTax. A tax agent can help if you manage several properties.
Monthly Rental Income Tax
Under the Monthly Rental Income regime for qualifying residential landlords, tax is filed and paid monthly through the iTax rental income module, by the 20th of the following month. The rate and the turnover band that qualifies for this regime are set by KRA, so confirm the current rate and threshold on iTax before computing your tax.
Tax is charged on the gross rent received in the month, with no expense deductions under the simplified regime. File even when rent is nil for the month if you are registered for it.
Because the rate and thresholds can change, do not rely on an old percentage. Check the current Monthly Rental Income rate and qualifying band on iTax, then apply it to your gross monthly rent.
Commercial rent and higher-turnover landlords are taxed under the normal income tax rules instead. Confirm your position on iTax and keep all rent records.
Turnover Tax for Small Businesses
Turnover Tax (TOT) applies to small businesses within the TOT turnover band. It is charged at 3% of gross monthly turnover and is filed and paid monthly by the 20th of the following month through iTax.
TOT applies to businesses with annual turnover above KES 1,000,000 and up to KES 25,000,000, subject to the current rules. Confirm the threshold and any exclusions on iTax.
To comply, record your gross sales each month, file the TOT return on iTax, and pay 3% by the 20th. There are no expense deductions under TOT.
If your turnover moves outside the TOT band, your obligations change, so review your position regularly. A tax agent can help you confirm whether TOT or the normal rules apply.
Digital Economy Taxes
Kenya taxes digital and online economy activity. The Significant Economic Presence (SEP) tax replaced the earlier Digital Service Tax and applies to certain non-resident digital businesses. There is also a Digital Asset Tax regime for digital assets. The rates and who they apply to are specific, so confirm the current treatment on iTax.
If you earn from digital platforms, check on iTax which regime applies to you and how to declare it. Do not assume an old rate, as this area has changed.
Keep records of your digital earnings and file on the schedule KRA sets. A tax adviser can help with cross-border cases.
Penalties for Late Filing
Penalties and interest vary by tax type, and they add up quickly. The best protection is filing and paying on time. Check the exact amount you owe, including any penalty or interest, on iTax under your profile.
For PAYE, late remittance attracts a penalty of 25% of the tax due or KES 10,000, whichever is higher, plus interest. For VAT and other taxes, the penalty structures differ. Confirm the current figures on iTax.
Interest accrues on unpaid tax until it is settled. Acting early keeps both penalties and interest down. The iTax portal shows your live balance.
KRA sometimes runs amnesty or waiver programmes for penalties and interest. Watch official KRA announcements for any current programme rather than assuming one is open.
Penalty Summary
| Tax Type | Penalty (confirm current on iTax) |
|---|---|
| PAYE | 25% of tax due or KES 10,000, whichever is higher, plus interest |
| VAT | Late-filing penalty plus interest; confirm amount on iTax |
| Income Tax (individual) | Late-filing penalty plus interest on unpaid tax; confirm on iTax |
| Company Income Tax | Late-filing penalty plus interest; confirm on iTax |
Use this as a guide and verify the exact figures on iTax, since penalty amounts can change. Plan around the PAYE, VAT, and 30 June deadlines to stay clear of penalties.
Appeals via iTax
If you receive a penalty you disagree with, you can object through iTax within the time limit shown on the notice. Provide supporting evidence such as records or proof of a system error.
Log in, select the relevant notice, and upload your documents. A tax adviser can help with complex objections. The outcome depends on your evidence.
Track the status on iTax under your PIN. Keeping good records improves your chances in any objection.
Key Calendar Summary
Set reminders for the deadlines that apply to you: PAYE by the 9th of the following month, VAT and TOT by the 20th, and the income tax return by 30 June. This keeps you ahead of KRA obligations.
The deadlines most people need are: monthly PAYE by the 9th, monthly VAT by the 20th, monthly TOT by the 20th (if registered), corporate instalment tax on the 20th of the 4th, 6th, 9th, and 12th months, and the annual return by 30 June. Missing these triggers penalties and interest. File on iTax.
Pay via M-Pesa or bank transfer through iTax. Verify any payment reference on iTax before sending funds.
Keep a simple compliance checklist: confirm your KRA PIN is active, keep your records, and review your obligations regularly. This reduces problems during any KRA review.
| Deadline | What | Who |
|---|---|---|
| 9th of following month | PAYE remittance and return | Employers |
| 20th of following month | VAT return | VAT-registered businesses |
| 20th of following month | Turnover Tax (3%) | TOT-registered small businesses |
| 20th of 4th, 6th, 9th, 12th months | Instalment tax | Companies |
| 30 June | Annual income tax return | Individuals and companies (Dec year-end) |
| 20th of following month | Monthly Rental Income (if applicable) | Qualifying landlords |
Compliance Checklist
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Confirm your KRA PIN is active on iTax and that your details are up to date. This prevents filing rejections.
Keep your financial records, including invoices, receipts, and bank statements, for the period KRA requires. Employers should track employee deductions such as SHIF and NSSF.
Have a professional adviser review your position before major deadlines such as 30 June. They can catch errors in rental income or other computations.
- Activate your KRA PIN if dormant.
- File VAT and TOT returns by the 20th if registered.
- Confirm payment references match your obligation.
- Use the current PAYE bands for accuracy.
- Plan for deadlines that fall near public holidays.
Frequently Asked Questions
What are the key KRA tax deadlines every Kenyan should know?
The main deadlines are PAYE remittance by the 9th of the following month, VAT and turnover tax by the 20th of the following month, corporate instalment tax on the 20th of the 4th, 6th, 9th, and 12th months of the financial year, and the annual income tax return by 30 June. Confirm any deadline on the KRA iTax portal.
When is the deadline for filing personal income tax returns?
The individual income tax return is due by 30 June for the previous year's income, filed on the iTax portal. Prepare your P9 form and receipts in advance. Late filing attracts a penalty plus interest, so confirm the current amounts on iTax.
What are the monthly tax deadlines for PAYE and VAT?
PAYE is remitted and filed by the 9th of the following month, while VAT is filed and paid by the 20th of the following month. So January PAYE is due by 9 February and January VAT by 20 February. File on iTax to stay compliant.
What is turnover tax and when is it due?
Turnover Tax (TOT) is charged at 3% of gross monthly turnover for small businesses within the TOT turnover band, and it is filed and paid monthly by the 20th of the following month on iTax. Confirm the current turnover threshold and rules on the KRA iTax portal.
When does a company pay instalment tax and file its return?
Companies pay instalment tax on the 20th of the 4th, 6th, 9th, and 12th months of their financial year, and file the annual income tax return by the end of the sixth month after year-end, which is 30 June for a December year-end. Confirm the instalment basis on iTax.
What happens if I miss a KRA deadline?
You face a penalty plus interest, which varies by tax type. For PAYE, the late penalty is 25% of the tax due or KES 10,000, whichever is higher, plus interest. Check the exact amount owed on iTax and file as soon as possible to limit the cost.