At a glance
- Payroll remittances for PAYE, NSSF, SHIF and the Housing Levy are due by the 9th of the following month.
- VAT returns are due by the 20th; withholding tax within five working days of deduction.
- Instalment tax falls due on the 20th day of the 4th, 6th, 9th and 12th months of the financial year.
- Corporation tax returns are due by the end of the 6th month after year end; the Finance Act 2026 left this unchanged.
- Beneficial ownership changes must be lodged within 14 days.
Monthly
| Obligation | Deadline | Authority |
|---|---|---|
| PAYE | 9th of the following month | Kenya Revenue Authority |
| NSSF contributions | 9th of the following month | National Social Security Fund |
| SHIF contributions | 9th of the following month | Social Health Authority |
| Affordable Housing Levy | 9th of the following month | Kenya Revenue Authority |
| NITA levy | Monthly | National Industrial Training Authority |
| VAT return and payment | 20th of the following month | Kenya Revenue Authority |
| Withholding tax | Within five working days of deduction | Kenya Revenue Authority |
The five-working-day rule for withholding tax dates from the Finance Act, 2023, which replaced the old deadline of the 20th of the following month. It catches many companies out, because the clock starts when each payment is made.
Behind every month sits eTIMS. Since 1 January 2026, KRA validates the income and expenses a company declares against electronic invoice records, withholding tax data and customs import records. Expenses without valid electronic invoices are increasingly at risk of being disallowed.
Quarterly
Companies pay corporation tax in advance through instalment tax, due on the 20th day of the 4th, 6th, 9th and 12th months of the financial year. For a company with a December year end, that means 20 April, 20 June, 20 September and 20 December.
Annual
| Obligation | Deadline | Authority |
|---|---|---|
| Balance of corporation tax | End of the 4th month after year end | Kenya Revenue Authority |
| Corporation tax return | End of the 6th month after year end | Kenya Revenue Authority |
| Annual return | Within 30 days of the anniversary of incorporation | Business Registration Service |
| Audited financial statements | In time for the tax return | Licensed auditor |
| Tax compliance certificate | Valid for 12 months; renew before expiry | Kenya Revenue Authority |
| County business permit | Annually, by the county's renewal date | County government |
The Finance Act 2026 moved the filing deadline for individuals to 30 April from 2027, but KRA confirmed that companies keep the existing deadline of the last day of the sixth month after their accounting period ends.
On their own cycle
- Sector licences renew on the terms each regulator sets.
- Work permits run for set periods; file renewals at least three months before expiry, with a current tax compliance certificate.
- Data protection registration with the Office of the Data Protection Commissioner lasts 24 months, and renewal applications are due at least 30 days before expiry.
When something changes
- Beneficial owners. A private company must lodge any change to its register of beneficial owners within 14 days. Failing to lodge the register is an offence carrying a fine of up to KES 500,000, plus KES 50,000 for each further day.
- Directors, registered office and share capital. Notify the Registrar within the statutory period after each change.
- Staff departures. Cancel the work permits of foreign employees who leave.
Two 2026 measures worth knowing
- Tax amnesty. Under the Finance Act 2026, penalties, interest and fines on tax due up to 31 December 2025 are waived if the principal tax is paid by 31 December 2026.
- Notices before penalties. KRA will now issue notices for failures to e-invoice, file or pay electronically, and consider explanations before applying penalties. Keep screenshots, tickets and correspondence when systems fail.
Why the calendar matters
Each missed deadline carries its own penalty and interest. The larger cost is indirect: arrears can block a company's tax compliance certificate, and tenders, licence renewals and work permit renewals all depend on it. One lapse in March can stall a permit in September.
Checked against the sources below on 12 October 2026. This guide is general information, not legal or tax advice. Rules change with each Finance Act and gazette notice, so confirm the current position before you act, or ask us.
Sources
- Kenya Revenue Authority: Finance Act 2026, what it means for you
- EY: Kenya enacts tax changes under Finance Act, 2023
- FaidiHR: Payroll compliance in Kenya, 2026
- Cliffe Dekker Hofmeyr: Tax outlook 2026, navigating Kenya's evolving tax landscape
- Cliffe Dekker Hofmeyr: Beneficial ownership information disclosure
- Office of the Data Protection Commissioner: Frequently asked questions