Missing a KRA deadline doesn't just mean a fine - it creates a compliance flag on your iTax profile that can affect your ability to bid for tenders, open bank facilities, or bring on investors. Here is your complete guide to the filing dates that matter most.
Monthly Obligations
PAYE (Pay As You Earn) is due on the 9th of every month for the previous month's payroll. If you pay salaries in January, PAYE must reach KRA by 9th February. Late payment attracts a 25% penalty plus 1% interest per month.
VAT - if you are VAT registered, your monthly return and payment is due on the 20th of the following month. Standard-rated businesses must also ensure their invoices are eTIMS-compliant.
Withholding Tax (WHT) is due on the 20th of the month following deduction. This applies to payments to consultants, rent, royalties, and management fees.
Annual Obligations
Corporate Income Tax is due within six months of your financial year end. For a December year end, that means 30 June. Instalment tax is paid quarterly throughout the year.
Individual Tax (including sole traders and partnerships) must file by 30 June each year for the previous year ending 31 December.
The Compliance Certificate
A Tax Compliance Certificate (TCC) is valid for 12 months and is required for public tenders, some banking transactions, and work permits. You cannot get one if you have outstanding returns or unpaid taxes. Keep your filings current year-round.
Bottom line: Set calendar reminders for the 9th and 20th of each month. If you are not sure whether you are fully compliant, a one-hour review with an accountant can save you significant penalties down the line.