Tax Due Dates Calendar
Complete guide to Kenya's tax filing deadlines. Never miss a payment or filing date with our comprehensive tax calendar and automated reminders.
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12
Monthly Deadlines
8
Annual Deadlines
3
Due This Month
1
Due This Week
Urgent Deadlines
Due within the next 7 days
Monthly Tax Calendar
Visual calendar with all tax deadlines
January 2024
Today
Tax Due Date
Other Month
Due Dates by Tax Type
Complete filing and payment schedules
PAYE (Pay As You Earn)
Monthly Filing & Payment
Due 9th
Filing: P9A Returns via iTaxPayment: Via bank or iTax
Requirements: File by 9th of following month. Payment must accompany filing. Late filing penalty: 25% of tax due or KSh 10,000 (whichever is higher). Interest: 2% per month on unpaid amounts.
VAT (Value Added Tax)
Monthly Filing & Payment
Due 20th
Filing: VAT 3 Returns via iTaxPayment: Net VAT due
Requirements: File by 20th of following month. Must use eTims for invoice generation. Late filing penalty: 5% of tax due or KSh 10,000 (whichever is higher). Refund claims processed within 45-90 days.
Withholding Tax
Monthly Remittance
Due 20th
Filing: Monthly WHT ReturnsPayment: Tax withheld during month
Requirements: Remit by 20th of following month. Include certificates issued. Resident rates: 5-20%. Non-resident rates: 10-30%. Penalty for late remittance: 25% of tax or KSh 10,000.
Turnover Tax
Monthly Payment (SMEs)
Due 20th
Rate: 1% of gross turnoverEligibility: KSh 1M - 50M annually
Requirements: For businesses with annual turnover between KSh 1M - 50M. File and pay by 20th of following month. Cannot claim input VAT. Must migrate to VAT if turnover exceeds KSh 50M.
Digital Service Tax
Monthly Filing & Payment
Due 20th
Rate: 1.5% of gross transaction valueScope: Digital services in Kenya
Requirements: Applies to digital marketplace services, digital content, online advertising. File DST 1 returns by 20th of following month. Penalty: 25% of tax due for late filing.
Excise Duty
Monthly Filing & Payment
Due 20th
Products: Alcohol, tobacco, petroleum, etc.Filing: Excise returns via iTax
Requirements: File by 20th of following month. Specific rates per product category. Manufacturers must obtain excise licenses. Late filing penalty: 25% of duty due or KSh 10,000.
Advance Tax - 1st Installment
Quarterly Payment
Due April 20
Amount: 25% of estimated annual taxApplies to: Companies & individuals
Requirements: Based on previous year's tax or current year estimates. Required if tax liability exceeds KSh 40,000 annually. Penalty: 20% of shortfall if less than 110% of previous year paid.
Advance Tax - 2nd Installment
Quarterly Payment
Due June 20
Amount: 25% of estimated annual taxCumulative: 50% of annual liability
Requirements: Second quarterly installment. Can adjust based on actual business performance in first half. Must file amended estimates if significant changes in income.
Advance Tax - 3rd Installment
Quarterly Payment
Due September 20
Amount: 25% of estimated annual taxCumulative: 75% of annual liability
Requirements: Third quarterly installment. Based on 9-month performance review. Opportunity to adjust final installment if needed.
Advance Tax - 4th Installment
Quarterly Payment
Due December 20
Amount: 25% of estimated annual taxCumulative: 100% of annual liability
Requirements: Final quarterly installment. Should complete estimated annual liability. Any balance due payable with annual return.
Quarterly VAT Returns (Large Taxpayers)
Quarterly Filing
Due 20th
Eligibility: Turnover > KSh 50MFiling: End of quarter + 20 days
Requirements: Available for large taxpayers by application. Must maintain detailed VAT records. Monthly payment obligations may still apply.
Corporation Tax Returns
Annual Filing
6 Months After Year-End
Standard Rate: 30% (Resident), 37.5% (Non-resident)Extension: Available on application
Requirements: File within 6 months of accounting year-end. Include audited accounts if turnover > KSh 5M. Extension available for additional 6 months with penalty waiver application.
Individual Income Tax Returns
Annual Filing
Due June 30
Mandatory for: Business income, multiple sourcesRate: 10% - 35% progressive
Requirements: File by 30th June following tax year. Required if business income, multiple employment, rental income above KSh 288,000. Use P9 forms from employers.
Annual VAT Reconciliation
Annual Reconciliation
Due March 31
Purpose: Reconcile monthly returns with actualSubmission: VAT Annual Return
Requirements: Reconcile all monthly VAT returns for the year. Declare any adjustments or corrections. Support with detailed VAT analysis and working papers.
Transfer Pricing Documentation
Annual Submission
12 Months After Year-End
Threshold: Related party transactions > KSh 50MDocuments: Master file, Local file
Requirements: Submit within 12 months of accounting year-end. Include economic analysis and benchmarking studies. Penalty for non-compliance: 30% of additional tax assessed.
Withholding Tax Annual Return
Annual Reconciliation
Due March 31
Purpose: Annual WHT reconciliationContent: All certificates issued
Requirements: Reconcile all monthly WHT returns. List all certificates issued during the year. Include payee details and amounts withheld.
Capital Gains Tax Returns
Annual Filing
Due June 30
Rate: 5% on gains > KSh 3MAssets: Property, shares, other assets
Requirements: File by 30th June if capital gains realized. Annual exemption: KSh 3,000,000. Include details of asset disposal and gain computation.
P9 Forms to Employees
Annual Requirement
Due January 31
Recipients: All employeesContent: Annual earnings and tax deducted
Requirements: Issue to all employees by 31st January. Must contain accurate annual earnings and tax information. Electronic copies acceptable if properly transmitted. Penalty: KSh 20,000 per employee if not issued.
Annual Rental Income Returns
Property Income
Due June 30
Rate: 30% or 10% withholding optionThreshold: Annual rental > KSh 288,000
Requirements: File if annual rental income exceeds KSh 288,000. Option for 10% withholding tax at source instead of annual filing. Include all rental properties and allowable deductions.
Stamp Duty on Property Transfer
Transaction-Based
30 Days After Transfer
Rate: 4% of property valueExemption: First KSh 3M for first home
Requirements: Pay within 30 days of property transfer. First-time home buyers exempt on first KSh 3M. Required for registration of property transfer at lands office.
Betting Tax Returns
Monthly Filing
Due 20th
Rate: 7.5% on betting stakesWHT: 20% on winnings > KSh 10,000
Requirements: File by 20th of following month. 7.5% tax on total betting stakes received. 20% withholding tax on winnings exceeding KSh 10,000 per bet.
Sugar Levy Returns
Monthly Filing
Due 20th
Rate: KSh 5 per kg of sugar confectioneryPurpose: Health levy
Requirements: File by 20th of following month. Applies to locally manufactured and imported sugar confectionery. Designed to discourage consumption of high-sugar products.
Minimum Tax Returns
Annual Assessment
With Corporation Tax Return
Rate: 1% of gross turnoverApplication: When corp tax < minimum tax
Requirements: Alternative minimum tax for resident companies. Applies when calculated corporation tax is less than 1% of gross turnover. Filed together with annual corporation tax return.
Annual Tax Calendar
Complete year overview of all tax deadlines
| Month | Date | Tax Type | Description | Penalty for Late Filing |
|---|---|---|---|---|
| January | 9th | PAYE | December PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | December returns and payments | 5-25% or minimum amounts | |
| 31st | P9 Forms | Issue annual P9 forms to employees | KSh 20,000 per employee | |
| 31st | Annual Leave | Pay outstanding annual leave | PAYE on leave pay | |
| February | 9th | PAYE | January PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | January returns and payments | 5-25% or minimum amounts | |
| 28/29th | Audit Deadline | Submit audited accounts (if required) | Professional penalties | |
| March | 9th | PAYE | February PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | February returns and payments | 5-25% or minimum amounts | |
| 31st | VAT Annual Return | Annual VAT reconciliation | 5% or KSh 10,000 | |
| 31st | WHT Annual Return | Annual withholding tax reconciliation | 25% or KSh 10,000 | |
| April | 9th | PAYE | March PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | March returns and payments | 5-25% or minimum amounts | |
| 20th | Advance Tax Q1 | First quarter advance tax (25%) | 20% of shortfall | |
| 30th | Quarterly VAT | Q1 VAT return (if applicable) | 5% or KSh 10,000 | |
| May | 9th | PAYE | April PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | April returns and payments | 5-25% or minimum amounts | |
| 31st | Self Assessment | Self assessment tax (if applicable) | Interest + penalties | |
| June | 9th | PAYE | May PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | May returns and payments | 5-25% or minimum amounts | |
| 20th | Advance Tax Q2 | Second quarter advance tax (25%) | 20% of shortfall | |
| 30th | Individual Income Tax | Annual individual tax returns | 20% or KSh 10,000 | |
| July | 9th | PAYE | June PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | June returns and payments | 5-25% or minimum amounts | |
| 31st | Quarterly VAT | Q2 VAT return (if applicable) | 5% or KSh 10,000 | |
| 31st | Corporation Tax | Annual corporation tax (year ending Jan) | 25% or KSh 20,000 | |
| August | 9th | PAYE | July PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | July returns and payments | 5-25% or minimum amounts | |
| 31st | Corporation Tax | Annual corporation tax (year ending Feb) | 25% or KSh 20,000 | |
| September | 9th | PAYE | August PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | August returns and payments | 5-25% or minimum amounts | |
| 20th | Advance Tax Q3 | Third quarter advance tax (25%) | 20% of shortfall | |
| 30th | Corporation Tax | Annual corporation tax (year ending Mar) | 25% or KSh 20,000 | |
| October | 9th | PAYE | September PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | September returns and payments | 5-25% or minimum amounts | |
| 31st | Quarterly VAT | Q3 VAT return (if applicable) | 5% or KSh 10,000 | |
| 31st | Corporation Tax | Annual corporation tax (year ending Apr) | 25% or KSh 20,000 | |
| November | 9th | PAYE | October PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | October returns and payments | 5-25% or minimum amounts | |
| 30th | Corporation Tax | Annual corporation tax (year ending May) | 25% or KSh 20,000 | |
| December | 9th | PAYE | November PAYE returns and payment | 25% or KSh 10,000 |
| 20th | VAT, WHT, Turnover Tax | November returns and payments | 5-25% or minimum amounts | |
| 20th | Advance Tax Q4 | Fourth quarter advance tax (25%) | 20% of shortfall | |
| 31st | Quarterly VAT | Q4 VAT return (if applicable) | 5% or KSh 10,000 | |
| 31st | Corporation Tax | Annual corporation tax (year ending Jun) | 25% or KSh 20,000 |
Compliance Tips
Best practices for meeting tax deadlines
Time Management
File Early
File returns by the 5th to allow processing time and avoid last-minute technical issues.
Set Reminders
Use calendar alerts for 7 days, 3 days, and 1 day before each deadline.
Batch Processing
Prepare multiple tax returns together to improve efficiency and accuracy.
Risk Management
Backup Plans
Have alternative internet, power backup, and manual filing procedures ready.
Document Everything
Keep filing confirmations, payment receipts, and communication records.
Professional Help
Engage qualified tax agents for complex cases or when in doubt.
Extension Applications
KRA may grant extensions for filing in exceptional circumstances. Apply in writing before the original deadline, stating reasons and proposed new filing date. Extension doesn't waive penalties unless specifically granted.
Related Resources
Additional tools and information
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