Set your financial year end below and instalment dates, balance of tax, and the month-by-month view all recalculate instantly. Monthly payroll and VAT dates stay fixed.
Everything below updates automatically. Most Kenyan companies use 31 December.
These recur every month and do not depend on your year end. Lock your books early, pay the payroll cluster by the 9th, then prepare and pay VAT and withholding by the 20th.
Due by the 9th of the month following the deduction. The employer cluster, filed and paid around this date.
Due by the 20th of the following month. Consumption taxes and most periodic returns settle here.
| Obligation | What it covers | Basis / return | Due |
|---|---|---|---|
| PAYE | Income tax deducted from employee emoluments, filed and paid on iTax. | P10 return | 9th |
| SHIF | Social Health Insurance Fund contribution at 2.75% of gross salary, remitted to the SHA. | 2.75% of gross | 9th |
| NSSF | Tier I and Tier II contributions, employee 6% matched by employer, on pensionable pay up to the cap. | Tier I & II | 9th |
| Affordable Housing Levy | 1.5% from the employee plus 1.5% from the employer, filed through iTax. | 3% of gross | 9th |
| NITA levy | Industrial training levy paid by employers per employee. Confirm your filing frequency. | Per employee | 9th |
| VAT | Value Added Tax for registered businesses (standard rate 16%), filed on the VAT3 return. | VAT3 return | 20th |
| Withholding tax | Tax withheld at source on qualifying payments. See note on remittance timing below. | WHT return | 20th* |
| Withholding VAT | VAT withheld by appointed agents and remitted directly to KRA. | Agent return | 20th |
| Monthly Rental Income | Simplified tax on residential rental income within the threshold, at 7.5%. | MRI return | 20th |
| Turnover Tax | For small businesses below the VAT threshold, charged on gross sales. | TOT return | 20th |
| Excise duty | For licensed manufacturers and service providers of excisable goods and services. | Excise return | 20th |
| Instalment | When (into your year) | Share | Due date |
|---|
Agricultural businesses pay in two instalments instead: 75% by the 20th of the 9th month and 25% by the 20th of the 12th month of the accounting period.
| Obligation | Detail | Due |
|---|---|---|
| P9 certificates | Employers issue P9 tax deduction cards to all employees for the prior year. | 31 Jan |
| Advance tax | On commercial vehicles and public service vehicles, paid before they go on the road. | 20 Jan |
| Balance of corporate tax | Final tax for the year, due by the last day of the 4th month after the year end. | |
| Individual income tax return | Resident individual return (IT1) for the prior calendar year. Fixed, since individuals are taxed on a calendar-year basis. | 30 Jun |
| Corporate income tax return | Company return (CT), due within 6 months of the year end. | |
| Capital Gains Tax | On transfer of property or shares, payable on or before the transfer is lodged. | On transfer |
Payroll (9th) and VAT (20th) recur every month. Instalment tax and annual deadlines are flagged separately for your selected year end.