Most KRA penalties come from simple lateness, not from anyone trying to avoid tax. A calendar that lists every date in one place is the cheapest protection a business can buy. This guide lists the main recurring deadlines for small businesses and shows how to keep track of them.
Every month
| By | What |
|---|---|
| 9th | PAYE, NSSF, SHIF and Housing Levy for the previous month (check each authority's notice) |
| 20th | VAT return and payment for the previous month |
| 20th | Turnover tax return and payment |
| 20th | Monthly Rental Income tax return and payment |
| 20th | Withholding tax returns and payments |
Even when nothing is due you may have a return to file; see nil returns explained.
Every year
| When | What |
|---|---|
| 30 June | Individual income tax returns for the previous calendar year; see the 30 June tax deadline |
| End of February | Employers give staff their P9 forms and file the annual employer return; see filing your employment return with a P9 |
| 4th, 6th, 9th and 12th month of the accounting year, on the 20th | Instalment tax for companies and some individuals; see the instalment tax calculator |
| 6 months after year end | Final tax for companies |
Dates can shift when they fall on a weekend or holiday, and KRA sometimes extends deadlines. Always check the latest notice.
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Other dates that matter
- Tax compliance certificate renewals. The certificate is valid for a limited period; see getting a tax compliance certificate.
- Licence and permit renewals from your county, which often need a compliance certificate.
- eTIMS invoicing, which applies every day; see eTIMS e-invoicing explained.
What late costs
A missed date triggers a penalty and monthly interest of 1% on unpaid tax. See KRA penalties and interest explained, and use the KRA penalty calculator to estimate the bill.
Build a system
- Put every date in a calendar that you actually look at. The free KRA filing and payment calendar lists the dates and records when each was filed and paid.
- Set a reminder three working days before each date, so you have time to fix problems.
- Log every payment in the tax payments log.
- Track payroll separately. The statutory remittance tracker covers the four payroll deductions.
- Tick off documents on the tax records checklist.
Who files what?
Your obligations depend on your registration. Employers file PAYE; VAT-registered businesses file VAT; turnover tax payers file TOT; landlords file MRI. Learn how each one works in how to run payroll, how to file a VAT return, turnover tax for small businesses and how to file a monthly rental income return.
If you are unsure
Log in to iTax and look at the obligations listed under your PIN. If something is listed that you do not need, apply to deregister it rather than ignoring it; an unfiled obligation keeps generating penalties.
A sample month
Suppose you run a shop with two employees, are VAT-registered and pay turnover tax on a second business. On the 9th you pay payroll deductions, on the 20th you file VAT and turnover tax, and in the last week you reconcile the bank and collect receipts for next month. Writing this routine into the KRA filing and payment calendar takes ten minutes and prevents most late payments. Keep your payments in the tax payments log, and see how to keep business records for KRA for what to save.
Deadlines are set by law and KRA notices. Confirm each date on kra.go.ke before you rely on it.