Kenya compliance calendar
The filing and payment deadlines that catch businesses out, in one place. Every date below is one we have put in writing: in our published guidance, linked from the entry, or in a dated written confirmation.
As at September 2026Next recurring deadline
These are recurring statutory dates, not a list of what applies to you.
See every monthly dateEvery month
Recurring obligations, by the day of the following month they fall due. Missing one is the most common way a clean record slips.
The 9th
PAYE
By the 9th day of the following month
Applies to: Any business with employees
SHIF
On or before the 9th day of the following month
Applies to: Any business with employees
Confirmed in writing, How we helpAffordable Housing Levy
On or before the 9th day of the following month
Applies to: Any business with employees
Confirmed in writing, How we helpNITA
On or before the 9th day of the following month
Applies to: Any business with employees
Confirmed in writing, How we help
The 15th
NSSF
On or before the 15th day of the following month
Applies to: Any business with employees
Confirmed in writing, How we help
The 20th
Turnover Tax
On or before the 20th day of the following month
Applies to: Resident businesses with gross turnover above Ksh 1 million and below Ksh 25 million a year
Charged at 1.5% of gross sales. It does not apply to rental income, management or professional fees, or incorporated companies turning over more than Ksh 25 million.
Rental income tax
Non-residents: by the 20th day of the month after the rent is received
Applies to: Resident and non-resident owners of property situated in Kenya
Residents fall under the Monthly Rental Income regime, which the Finance Act 2026 raised from 7.5% to 10% of gross rental income. Non-residents fall under a separate final tax regime introduced by the same Act, with registration under a simplified framework. The resident MRI filing date is listed separately.
Monthly Rental Income (residents)
On or before the 20th day of the following month
Applies to: Resident owners of property situated in Kenya
Confirmed in writing, How we helpVAT
On or before the 20th day of the following month
Applies to: Businesses registered for VAT
Charged at 16% as standard. The registration threshold is Ksh 5 million of taxable supplies in 12 months, and registering voluntarily is also possible.
Confirmed in writing, How we help
Every year
Annual returns and review windows. Most run from your own year of income or accounting period, so they have no month we can mark for you.
Fixed in the year
Pre-populated return review window
Issued by the end of January, with two months to review
Applies to: Taxpayers issued a pre-populated return by KRA
You remain responsible for the accuracy of what is filed. Reconcile it against your records, eTIMS invoices and withholding tax certificates before confirming.
Individual income tax return
30 June, moving to 30 April from 1 January 2027
Applies to: Individuals whose year of income ends on 31 December
From 1 January 2027 individuals file by the end of the fourth month after the year of income ends, so the deadline moves forward by two months.
No fixed month
Company income tax return
End of the sixth month after the accounting period ends
Applies to: Companies and other taxpayers that are not individuals
Unchanged by the Finance Act 2026. Only the individual deadline moved.
Instalment tax
On or before the 20th day of the fourth, sixth, ninth and twelfth months of the year of income
Applies to: Taxpayers required to pay instalment tax
Confirmed in writing, How we helpCounty business permit
Renewed annually
Applies to: Businesses operating under a county business permit
Confirmed in writing, How we help
Triggered by an event
Clocks that start when something happens, not on a fixed calendar date.
| Obligation | The clock | Applies to | Source |
|---|---|---|---|
| Withholding tax | Within 5 working days of the date the payment is made to the supplier or service provider | Businesses that deduct withholding tax when paying a supplier or service provider | Confirmed in writing, How we help |
| LLP annual return | Within 30 days after the anniversary of registration | Limited Liability Partnerships registered with BRS | |
| Company annual return | 28 days after the anniversary of incorporation | Companies registered with BRS | Confirmed in writing, How we help |
| Objection to a KRA tax decisionUnder section 51 of the Tax Procedures Act. The objection must state the grounds, the amendments required and the reasons, with supporting documents. Miss it and the route to dispute closes. | Within 30 days of being notified | Any taxpayer that disagrees with an assessment |
Withholding tax
- The clock
- Within 5 working days of the date the payment is made to the supplier or service provider
- Applies to
- Businesses that deduct withholding tax when paying a supplier or service provider
Confirmed in writing, How we helpLLP annual return
- The clock
- Within 30 days after the anniversary of registration
- Applies to
- Limited Liability Partnerships registered with BRS
Company annual return
- The clock
- 28 days after the anniversary of incorporation
- Applies to
- Companies registered with BRS
Confirmed in writing, How we helpObjection to a KRA tax decision
- The clock
- Within 30 days of being notified
- Applies to
- Any taxpayer that disagrees with an assessment
Under section 51 of the Tax Procedures Act. The objection must state the grounds, the amendments required and the reasons, with supporting documents. Miss it and the route to dispute closes.
Closing windows
A dated opportunity that will not come round again.
Tax amnesty
Principal tax paid by 31 December 2026
Applies to: Taxpayers with liabilities arising up to 31 December 2025
Interest, penalties and fines covered by the amnesty are waived where the principal is settled in time. Worth checking your KRA ledger against.
The whole calendar
Every deadline above as one list, to scan and compare.
See every deadline in one table
| Obligation | Due | How often | Applies to |
|---|---|---|---|
| PAYE | By the 9th day of the following month | Every month | Any business with employees |
| Turnover Tax | On or before the 20th day of the following month | Every month | Resident businesses with gross turnover above Ksh 1 million and below Ksh 25 million a year |
| Rental income tax | Non-residents: by the 20th day of the month after the rent is received | Every month | Resident and non-resident owners of property situated in Kenya |
| Monthly Rental Income (residents) | On or before the 20th day of the following month | Every month | Resident owners of property situated in Kenya |
| VAT | On or before the 20th day of the following month | Every month | Businesses registered for VAT |
| SHIF | On or before the 9th day of the following month | Every month | Any business with employees |
| NSSF | On or before the 15th day of the following month | Every month | Any business with employees |
| Affordable Housing Levy | On or before the 9th day of the following month | Every month | Any business with employees |
| NITA | On or before the 9th day of the following month | Every month | Any business with employees |
| Individual income tax return | 30 June, moving to 30 April from 1 January 2027 | Every year | Individuals whose year of income ends on 31 December |
| Company income tax return | End of the sixth month after the accounting period ends | Every year | Companies and other taxpayers that are not individuals |
| Pre-populated return review window | Issued by the end of January, with two months to review | Every year | Taxpayers issued a pre-populated return by KRA |
| Instalment tax | On or before the 20th day of the fourth, sixth, ninth and twelfth months of the year of income | Every year | Taxpayers required to pay instalment tax |
| County business permit | Renewed annually | Every year | Businesses operating under a county business permit |
| Withholding tax | Within 5 working days of the date the payment is made to the supplier or service provider | From an event | Businesses that deduct withholding tax when paying a supplier or service provider |
| LLP annual return | Within 30 days after the anniversary of registration | From an event | Limited Liability Partnerships registered with BRS |
| Company annual return | 28 days after the anniversary of incorporation | From an event | Companies registered with BRS |
| Objection to a KRA tax decision | Within 30 days of being notified | From an event | Any taxpayer that disagrees with an assessment |
| Tax amnesty | Principal tax paid by 31 December 2026 | Once | Taxpayers with liabilities arising up to 31 December 2025 |
PAYE
By the 9th day of the following month
Every month. Any business with employees
Turnover Tax
On or before the 20th day of the following month
Every month. Resident businesses with gross turnover above Ksh 1 million and below Ksh 25 million a year
Rental income tax
Non-residents: by the 20th day of the month after the rent is received
Every month. Resident and non-resident owners of property situated in Kenya
Monthly Rental Income (residents)
On or before the 20th day of the following month
Every month. Resident owners of property situated in Kenya
VAT
On or before the 20th day of the following month
Every month. Businesses registered for VAT
SHIF
On or before the 9th day of the following month
Every month. Any business with employees
NSSF
On or before the 15th day of the following month
Every month. Any business with employees
Affordable Housing Levy
On or before the 9th day of the following month
Every month. Any business with employees
NITA
On or before the 9th day of the following month
Every month. Any business with employees
Individual income tax return
30 June, moving to 30 April from 1 January 2027
Every year. Individuals whose year of income ends on 31 December
Company income tax return
End of the sixth month after the accounting period ends
Every year. Companies and other taxpayers that are not individuals
Pre-populated return review window
Issued by the end of January, with two months to review
Every year. Taxpayers issued a pre-populated return by KRA
Instalment tax
On or before the 20th day of the fourth, sixth, ninth and twelfth months of the year of income
Every year. Taxpayers required to pay instalment tax
County business permit
Renewed annually
Every year. Businesses operating under a county business permit
Withholding tax
Within 5 working days of the date the payment is made to the supplier or service provider
From an event. Businesses that deduct withholding tax when paying a supplier or service provider
LLP annual return
Within 30 days after the anniversary of registration
From an event. Limited Liability Partnerships registered with BRS
Company annual return
28 days after the anniversary of incorporation
From an event. Companies registered with BRS
Objection to a KRA tax decision
Within 30 days of being notified
From an event. Any taxpayer that disagrees with an assessment
Tax amnesty
Principal tax paid by 31 December 2026
Once. Taxpayers with liabilities arising up to 31 December 2025
This calendar is general information, not advice for your specific situation. Deadlines shift with legislation and with your accounting period, and KRA guidance can change. Confirm your own obligations before relying on any date here.
We can act for you before KRA
A Registered KRA Tax Agent and an Authorized Ushuru Mashinani Service Partner, so we represent you directly through audits, objections and appeals.
KRA audit representationNot sure which of these apply to you?
Book a consultation and we will map your obligations to your business, so nothing falls due without you knowing.