At A&A, we believe in relevant, convenient and up-to-date solutions for all our clients’ needs. Sample our FREE obligation guide below and talk to us today for your various tax compliance & advisory needs.
KENYA – 2025 – MONTHLY OBLIGATIONS
Due Date/ Deadline (in the following month)
PAYE – 9th
SHIF – 9th
NSSF – 9th
Affordable Housing Levy – 9th
HELB – 15th
NITA – filed & paid together with PAYE
TOT – 20th
DST – 20th
Minimum Tax – 4 installments by the 20th day of the 4th, 6th, 9th and 12th month of the year of income (This tax is currently suspended as at 01-01-2022, awaiting a court decision)
Fringe Benefits Tax – 10th
Retirement Benefit Contribution – 10th
VAT (and return) – 20th
Withholding Tax – Effective July 2023, the due date for the payment of WHIT, WHRENT and WHVAT is now 5 working days from the date of payment to the supplier/ withholder. This takes into account weekends and holidays and iTax will automatically impose late payment penalty and interest as provided by the TPA Act for all late payments.
Rental Income (tax return & payment) (New 2016 regime) – 20th of the following month