The obligations at a glance
| Obligation | Frequency | Due date |
|---|---|---|
| VAT — return & payment (form VAT3, via iTax) | Monthly | On or before the 20th of the following month |
| PAYE (remittance) | Monthly | By the 9th of the following month |
| Turnover Tax — return & payment | Monthly | By the 20th of the month following the tax period |
| Residential rental income (10%) | Monthly | By the 20th of the following month |
| Excise duty | Monthly | By the 20th of the following month |
| Corporation Tax (30% resident / 37.5% non-resident) | Annual | Within 6 months of the accounting period end |
| Installment tax | During the year | Applies where tax payable for the year is KSh 40,000 or above |
Turnover Tax penalties — why the date matters
- Late filing: KSh 1,000 penalty.
- Late payment: 5% of the tax due.
- Interest: 1% of the tax due per month, or part of a month, that it remains unpaid.
What happens if you're late
For Turnover Tax the costs stack: a fixed KSh 1,000 for filing late, a 5% penalty on the tax for paying late, and 1% interest accruing every month (or part month) it stays outstanding — so a small liability left unpaid for several months grows steadily. PAYE is money withheld from employees on the KRA's behalf, so remitting it by the 9th matters just as much. File and pay through iTax on time to avoid all of it.
Related tools
Use the Kenya VAT calculator for 16% VAT, the free invoice generator for compliant invoices, and the payslip generator to give staff a proper record of pay and PAYE deducted.