Kenya · Kenya Revenue Authority (KRA)
Kenya tax compliance calendar 2026
Every KRA filing and payment date a Kenyan SME or employer needs in 2026, with the penalty for missing each one. Dates assume a 31 December financial year end.
January 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 January 2026 Friday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for December 2025, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 January 2026 Friday | PAYE (P10) Payroll & statutory | PAYE deducted from December 2025 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 January 2026 Friday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for December 2025, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
13 January 2026 Tuesday | Affordable Housing Levy Payroll & statutory | Housing Levy on December 2025 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 January 2026 Tuesday | Excise duty return Levies | Excise duty return and payment for December 2025. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 January 2026 Tuesday | Monthly rental income tax Income tax | Residential rental income tax for December 2025. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 January 2026 Tuesday | Turnover tax Income tax | Turnover tax return and payment for December 2025. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 January 2026 Tuesday | VAT 3 return VAT | Monthly VAT return and payment for December 2025, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
February 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 February 2026 Monday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for January 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 February 2026 Monday | PAYE (P10) Payroll & statutory | PAYE deducted from January 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 February 2026 Monday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for January 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
12 February 2026 Thursday | Affordable Housing Levy Payroll & statutory | Housing Levy on January 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 February 2026 Friday | Excise duty return Levies | Excise duty return and payment for January 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 February 2026 Friday | Monthly rental income tax Income tax | Residential rental income tax for January 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 February 2026 Friday | Turnover tax Income tax | Turnover tax return and payment for January 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 February 2026 Friday | VAT 3 return VAT | Monthly VAT return and payment for January 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
March 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 March 2026 Monday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for February 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 March 2026 Monday | PAYE (P10) Payroll & statutory | PAYE deducted from February 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 March 2026 Monday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for February 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
12 March 2026 Thursday | Affordable Housing Levy Payroll & statutory | Housing Levy on February 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 March 2026 Friday | Excise duty return Levies | Excise duty return and payment for February 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 March 2026 Friday | Monthly rental income tax Income tax | Residential rental income tax for February 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 March 2026 Friday | Turnover tax Income tax | Turnover tax return and payment for February 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 March 2026 Friday | VAT 3 return VAT | Monthly VAT return and payment for February 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
April 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 April 2026 Thursday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for March 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 April 2026 Thursday | PAYE (P10) Payroll & statutory | PAYE deducted from March 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 April 2026 Thursday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for March 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
13 April 2026 Monday | Affordable Housing Levy Payroll & statutory | Housing Levy on March 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 April 2026 Monday | Excise duty return Levies | Excise duty return and payment for March 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 April 2026 Monday | Instalment tax — first instalment Income tax | Instalment tax due on the 20th day of the fourth month of the accounting year — shown here for a 31 December year end. Each instalment is 25% of the estimate, being the lower of 110% of the prior year's liability or the current year estimate. Agricultural companies pay 75% and 25% instead. Who files: Companies, and individuals whose annual tax liability exceeds KES 40,000 | 1% interest per month on the shortfall. |
20 April 2026 Monday | Monthly rental income tax Income tax | Residential rental income tax for March 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 April 2026 Monday | Turnover tax Income tax | Turnover tax return and payment for March 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 April 2026 Monday | VAT 3 return VAT | Monthly VAT return and payment for March 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
30 April 2026 Thursday | Balance of tax Income tax | Balance of corporation tax for the year ended 31 December 2025 — due within four months of the financial year end. Who files: Companies with a 31 December year end | 1% interest per month. |
May 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 May 2026 Saturday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for April 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 May 2026 Saturday | PAYE (P10) Payroll & statutory | PAYE deducted from April 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 May 2026 Saturday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for April 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
13 May 2026 Wednesday | Affordable Housing Levy Payroll & statutory | Housing Levy on April 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 May 2026 Wednesday | Excise duty return Levies | Excise duty return and payment for April 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 May 2026 Wednesday | Monthly rental income tax Income tax | Residential rental income tax for April 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 May 2026 Wednesday | Turnover tax Income tax | Turnover tax return and payment for April 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 May 2026 Wednesday | VAT 3 return VAT | Monthly VAT return and payment for April 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
June 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 June 2026 Tuesday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for May 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 June 2026 Tuesday | PAYE (P10) Payroll & statutory | PAYE deducted from May 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 June 2026 Tuesday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for May 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
11 June 2026 Thursday | Affordable Housing Levy Payroll & statutory | Housing Levy on May 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 June 2026 Saturday | Excise duty return Levies | Excise duty return and payment for May 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 June 2026 Saturday | Instalment tax — second instalment Income tax | Instalment tax due on the 20th day of the sixth month of the accounting year — shown here for a 31 December year end. Each instalment is 25% of the estimate, being the lower of 110% of the prior year's liability or the current year estimate. Agricultural companies pay 75% and 25% instead. Who files: Companies, and individuals whose annual tax liability exceeds KES 40,000 | 1% interest per month on the shortfall. |
20 June 2026 Saturday | Monthly rental income tax Income tax | Residential rental income tax for May 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 June 2026 Saturday | Turnover tax Income tax | Turnover tax return and payment for May 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 June 2026 Saturday | VAT 3 return VAT | Monthly VAT return and payment for May 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
30 June 2026 Tuesday | Corporate income tax return Annual return | Annual self-assessment return for the year ended 31 December 2025 — due within six months of the financial year end. Who files: Resident companies and permanent establishments | KES 20,000 or 5% of the tax due, whichever is higher, plus 1% interest per month. |
30 June 2026 Tuesday | Individual income tax return Annual return | Annual self-assessment return for the 2025 year of income. From 1 January 2027 the Finance Act 2026 moves individuals taxed only through PAYE to 30 April and nil filers to 31 January — that change does not affect this filing season. Who files: Resident individuals, including nil filers | KES 2,000 or 5% of the tax due, whichever is higher, plus 1% interest per month. |
July 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 July 2026 Thursday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for June 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 July 2026 Thursday | PAYE (P10) Payroll & statutory | PAYE deducted from June 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 July 2026 Thursday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for June 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
13 July 2026 Monday | Affordable Housing Levy Payroll & statutory | Housing Levy on June 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 July 2026 Monday | Excise duty return Levies | Excise duty return and payment for June 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 July 2026 Monday | Monthly rental income tax Income tax | Residential rental income tax for June 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 July 2026 Monday | Turnover tax Income tax | Turnover tax return and payment for June 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 July 2026 Monday | VAT 3 return VAT | Monthly VAT return and payment for June 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
August 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 August 2026 Sunday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for July 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 August 2026 Sunday | PAYE (P10) Payroll & statutory | PAYE deducted from July 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 August 2026 Sunday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for July 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
13 August 2026 Thursday | Affordable Housing Levy Payroll & statutory | Housing Levy on July 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 August 2026 Thursday | Excise duty return Levies | Excise duty return and payment for July 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 August 2026 Thursday | Monthly rental income tax Income tax | Residential rental income tax for July 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 August 2026 Thursday | Turnover tax Income tax | Turnover tax return and payment for July 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 August 2026 Thursday | VAT 3 return VAT | Monthly VAT return and payment for July 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
September 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 September 2026 Wednesday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for August 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 September 2026 Wednesday | PAYE (P10) Payroll & statutory | PAYE deducted from August 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 September 2026 Wednesday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for August 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
11 September 2026 Friday | Affordable Housing Levy Payroll & statutory | Housing Levy on August 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 September 2026 Sunday | Excise duty return Levies | Excise duty return and payment for August 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 September 2026 Sunday | Instalment tax — third instalment Income tax | Instalment tax due on the 20th day of the ninth month of the accounting year — shown here for a 31 December year end. Each instalment is 25% of the estimate, being the lower of 110% of the prior year's liability or the current year estimate. Agricultural companies pay 75% and 25% instead. Who files: Companies, and individuals whose annual tax liability exceeds KES 40,000 | 1% interest per month on the shortfall. |
20 September 2026 Sunday | Monthly rental income tax Income tax | Residential rental income tax for August 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 September 2026 Sunday | Turnover tax Income tax | Turnover tax return and payment for August 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 September 2026 Sunday | VAT 3 return VAT | Monthly VAT return and payment for August 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
October 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 October 2026 Friday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for September 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 October 2026 Friday | PAYE (P10) Payroll & statutory | PAYE deducted from September 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 October 2026 Friday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for September 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
13 October 2026 Tuesday | Affordable Housing Levy Payroll & statutory | Housing Levy on September 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 October 2026 Tuesday | Excise duty return Levies | Excise duty return and payment for September 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 October 2026 Tuesday | Monthly rental income tax Income tax | Residential rental income tax for September 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 October 2026 Tuesday | Turnover tax Income tax | Turnover tax return and payment for September 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 October 2026 Tuesday | VAT 3 return VAT | Monthly VAT return and payment for September 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
November 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 November 2026 Monday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for October 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 November 2026 Monday | PAYE (P10) Payroll & statutory | PAYE deducted from October 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 November 2026 Monday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for October 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
12 November 2026 Thursday | Affordable Housing Levy Payroll & statutory | Housing Levy on October 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 November 2026 Friday | Excise duty return Levies | Excise duty return and payment for October 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 November 2026 Friday | Monthly rental income tax Income tax | Residential rental income tax for October 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 November 2026 Friday | Turnover tax Income tax | Turnover tax return and payment for October 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 November 2026 Friday | VAT 3 return VAT | Monthly VAT return and payment for October 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
December 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
9 December 2026 Wednesday | NSSF Tier I + II Payroll & statutory | National Social Security Fund contributions for November 2026, remitted through the NSSF e-portal under the NSSF Act 2013. Who files: Every employer | Penalty interest under the NSSF Act. |
9 December 2026 Wednesday | PAYE (P10) Payroll & statutory | PAYE deducted from November 2026 payroll, declared and paid on the P10 return through iTax. The NITA levy is declared on the same return. Who files: Every employer | KES 10,000 or 25% of the tax due, whichever is higher, plus 1% interest per month. |
9 December 2026 Wednesday | SHIF Payroll & statutory | Social Health Insurance Fund contributions for November 2026, remitted through the Social Health Authority employer portal. SHIF replaced NHIF in October 2024. Who files: Every employer | 2% per month on the unpaid amount. |
11 December 2026 Friday | Affordable Housing Levy Payroll & statutory | Housing Levy on November 2026 gross pay — 1.5% from the employee matched by 1.5% from the employer. Due the 9th WORKING day after the end of the month, not the 9th of the month. Who files: Every employer | 3% of the unpaid amount for each month or part month it remains unpaid, recoverable as a civil debt. |
20 December 2026 Sunday | Excise duty return Levies | Excise duty return and payment for November 2026. Excise on imported goods is settled at importation instead and is not covered by this return. Who files: Licensed manufacturers of excisable goods and providers of excisable services | Penalty and 1% interest per month under the Tax Procedures Act. |
20 December 2026 Sunday | Instalment tax — fourth instalment Income tax | Instalment tax due on the 20th day of the twelfth month of the accounting year — shown here for a 31 December year end. Each instalment is 25% of the estimate, being the lower of 110% of the prior year's liability or the current year estimate. Agricultural companies pay 75% and 25% instead. Who files: Companies, and individuals whose annual tax liability exceeds KES 40,000 | 1% interest per month on the shortfall. |
20 December 2026 Sunday | Monthly rental income tax Income tax | Residential rental income tax for November 2026. Who files: Landlords with qualifying residential rental income up to KES 15 million a year | Penalty and 1% interest per month under the Tax Procedures Act. |
20 December 2026 Sunday | Turnover tax Income tax | Turnover tax return and payment for November 2026. Who files: Resident businesses with annual turnover between KES 1 million and KES 25 million | Penalty and 1% interest per month under the Tax Procedures Act. |
20 December 2026 Sunday | VAT 3 return VAT | Monthly VAT return and payment for November 2026, at the 16% standard rate, with zero-rated, exempt and reverse-charge supplies declared separately. Who files: Every VAT-registered person | KES 10,000 or 5% of the VAT due, whichever is higher, plus 1% interest per month. |
Obligations with no fixed date
These are real and often more urgent than the dated rows, but the law ties them to an event rather than a day of the month. They are listed without dates because inventing one would tell you to file on a day no rule names.
Withholding tax
Within 5 working days of deductionWithholding tax is remitted per deduction, not on a monthly cycle, so it has no fixed calendar date. Note that several published summaries still give the old 20th-of-the-following-month rule; that changed and the 5-working-day rule is what applies.
eTIMS electronic tax invoices
At the time of supply — continuous, not periodiceTIMS is a transmission obligation on each invoice, not a return with a due date, so it does not appear as a calendar entry. HelloBooks does not transmit to eTIMS.
What this calendar does not cover
We would rather show you the gap than let a short list read as a complete one.
SHIF contribution rate and monthly minimum
The date is published above. The rate and the monthly minimum are not, because the NHIF-to-SHA transition is recent and the second-model review flagged the current figures as a change risk. A Kenyan practitioner should confirm them before we state a rate.
Fringe benefit tax, capital gains tax, stamp duty, advance tax on commercial vehicles
Either transactional rather than periodic, or applying to a narrow group. Out of scope for an SME calendar until sourced properly.
Dates assume a 31 December financial year end and are stated as the statute frames them. Where a due date falls on a weekend or a gazetted public holiday it may move — public holidays are not modelled here. This calendar is general information published by HelloBooks, not tax or legal advice; confirm your own position with a qualified Kenya practitioner before you rely on it. Sources are named on every row.