Most employees think of tax as something their employer handles, and for PAYE that is largely true. But individuals still have a handful of dates that matter: the annual return, payments on other income, and a few housekeeping jobs that prevent trouble. Knowing the pattern means you can spread the work across the year instead of facing it in June. The exact dates and rules can change, so confirm each one with KRA before you rely on it.

The one date everyone knows

The annual income tax return for individuals is normally due by the end of June for the previous calendar year. Employees with a single job and nothing else to declare usually file a simple return based on their P9. Read the 30 June tax deadline for what happens if you miss it, and filing your employment return with a P9 for the steps. Use the P9 tax return calculator to check your figures before you submit.

January to March: set up the year

The start of the year is for housekeeping. Collect your P9 from each employer as soon as it is issued, and confirm that the pay, tax and contributions on it match your payslips. Check your KRA PIN profile and make sure the email and phone number are yours; how to update your KRA PIN details explains the steps. Start a folder for the new year, using the tax records checklist and document log as a guide.

April and May: gather and check

Gather statements for any other income: interest certificates, dividend vouchers, rent records and business accounts. If you claim insurance relief or pension contributions, ask the provider for a statement. This is also the time to log in to iTax and look at your ledger, using how to read your iTax ledger and statement of account. Fixing a mismatch in May is much easier than in the last week of June.

June: file and pay

File the annual return early in June if you can, and pay any balance on or before the deadline. A return filed and paid on time avoids the penalties explained in KRA penalties and interest explained. If a refund is due, keep the acknowledgement and follow how to claim a PAYE refund from KRA.

Through the year: rental income

If you earn rent and pay monthly rental income tax, the return and payment are usually due by the 20th of the following month. Landlords who file annually declare rent and expenses in the yearly return instead. Compare the two routes with the rental income tax calculator, and see MRI or annual rental tax. The landlord's annual tax and compliance calendar has the monthly rhythm.

Through the year: self-employed and side income

If you have a business or freelance income, you may owe instalment tax during the year, usually paid in portions rather than all at once at the end. The instalment tax calculator shows the amounts if it applies to you. Turnover tax, where it applies, is paid monthly. Side hustle income for employees explains how a side income fits with a salary.

Throughout: monthly payments from your employer

Your employer handles PAYE, NSSF, SHIF and the Housing Levy each month, usually by the 9th and the middle of the following month. You do not file these, but it is worth checking that they are paid. How to check your NSSF, SHIF and Housing Levy are being paid shows how.

Build a calendar you will use

Put the dates in your phone calendar with two reminders: one two weeks before and one two days before. A shared calendar works for couples who both file. The KRA filing and payment calendar lays the dates out on one sheet. Add personal dates too, such as when your insurance certificate arrives.

When something changes

A new job, a first rental, a side business or a move abroad all change your obligations. Update your PIN profile when they do, and re-read this calendar. Tax rules also change with each Finance Act, so check the dates each year at the start of January; how to follow tax changes in Kenya shows where to look.

A simple rule

If you are unsure whether a deadline applies to you, ask KRA or a qualified adviser before it passes. The cost of asking is nothing; the cost of a missed date is a penalty that is hard to reverse. A calendar, a folder and a few minutes each month is all it takes to stay on top of your obligations.