Missing a KRA deadline results in automatic penalties and interest. Here are all the key dates for 2026.
Income Tax (2025 Year of Income)
- Tax payment deadline: 30 April 2026 — if you owe tax from 2025, pay by this date to avoid 2% monthly interest
- Return filing deadline: 30 June 2026 — file your 2025 income tax return on iTax
- Late filing penalty: KES 20,000 or 5% of tax due, whichever is higher
VAT Returns
- Due by the 20th of every month for the previous month's transactions
- Example: Your March 2026 VAT return is due by 20 April 2026
- Late filing penalty: KES 10,000 or 5% of tax due, whichever is higher
- Interest: 2% per month on unpaid VAT
Monthly Residential Rental Income (MRI) Tax
- Due by the 20th of every month for that month's rental income
- Rate: 7.5% of gross rental income (no deductions allowed)
- Applies to annual rental income between KES 288,000 and KES 15 million
- Above KES 15 million/year: use normal income tax bands instead
PAYE (Pay As You Earn)
- Employers must remit by the 9th of the following month
- Example: March 2026 PAYE is due by 9 April 2026
- Late penalty: 25% of the tax due, plus 2% monthly interest
Turnover Tax (TOT)
- For businesses earning KES 1–25 million annually
- Rate: 1.5% of gross monthly turnover
- Due by the 20th of each month
- TOT businesses do not also pay income tax — it's an alternative regime
General Late Payment Penalty
For all tax types: 2% interest per month on the unpaid amount, compounding monthly. A KES 100,000 tax debt unpaid for 12 months accrues approximately KES 26,824 in interest alone.
Never Miss a Deadline
KompliTax sends you automatic reminders via email and in-app notifications before every VAT deadline (20th of the month), income tax deadline (April and June), and MRI deadline. Enable notifications in your dashboard settings.