Estimate what a missed KRA deadline really costs — the late filing penalty, the 5% late payment penalty, and the monthly interest that builds up on unpaid tax. Pick the tax type, enter the amount and the dates, and the figures update as you type. Avoid all of this with the tax calendar.
Sets the late filing penalty rule below. All rates stay editable.
The principal tax owed on the return.
The higher of 25% of the tax due or KES 10,000 for filing an employment tax return late.
The higher of 5% of the tax due or KES 10,000 for a late VAT return.
5% of the tax due, with a minimum of KES 2,000 for individuals and KES 20,000 for companies.
A one-off penalty of 5% of the tax that is paid after its due date, on top of any filing penalty.
Interest accrues at 1% of the unpaid tax for each month, or part of a month, that it stays outstanding.
A nil return is still due. Skipping it in a quiet month can still trigger a late filing penalty.