TAX OBLIGATIONS AND DEADLINES IN KENYA

Tax obligations and deadlines in Kenya are governed by the Kenya Revenue Authority (KRA) and apply to individuals and businesses. Key requirements include timely filing and payment of PAYE, VAT, income tax, and corporate tax to ensure compliance and avoid penalties and interest for late submission.

Here is a clear guide to tax obligations and statutory deadlines in Kenya to help individuals and businesses remain compliant.

	TAX HEAD	TAX PAYMENT DEADLINES
1	Corporation Tax – Installment Taxes
	1^st Installment	By 20^th of 4th month in the current year
	2^nd Installment	By 20^th of 6th month in the current year
	3^rd Installment	By 20^th of 9th month in the current year
	4^th Installment	By 20^th of 12th month in the current year
	Balance of Tax	By end of the 4^th month after year end
	Agricultural Sector-
	1st Installment	By 20th of the 9th month in the current year
	2nd Installment	By 20th of the 9th month in the current year

2	Withholding VAT @2%	Remitted on weekly basis by Monday of the following week

3	Pay As You Earn – PAYE	By 9^th of the following month

4	Social Health Insurance Fund – SHIF	By 9^th of the following month

5	National Industrial Training Authority – NITA	By 9^th of the following month

6	Catering Levy – Tourism Levy	By 10^th of the following month

7	National Social Security fund – NSSF	By 9^th of the following month

8	Higher education Loans Board – HELB	By 15th of the following month

9	Monthly Rental Income Tax @7.5%	By 20^th of the following month

10	Withholding Tax from professionals, technical services..	Within Five(5) days of payment

11	Value Added Tax	By 20^th of the following month

12	Excise Duty.	By 20^th of the following month

13	Kenya Bureau of Standard – KEBS (Standard Levy)	By 20^th of the following month

14	Aviation Fees	By 20^th of the following month

TAX OBLIGATIONS AND DEADLINES IN KENYA

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