Statutories

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KENYA – 2023 – MONTHLY OBLIGATIONS

Due Date/ Deadline (in the following month)

PAYE – 9^th
NHIF – 9^th
NSSF – 9^th
Affordable Housing Levy – 9^th
HELB – 15^th
NITA – filed & paid together with PAYE
TOT – 20^th
DST – 20^th
Minimum Tax – 4 installments by the 20^th day of the 4^th, 6^th, 9^th and 12^th month of the year of income (This tax is currently suspended as at 01-01-2022, awaiting a court decision)
Fringe Benefits Tax – 10^th
Retirement Benefit Contribution – 10^th
VAT (and return) – 20^th
Withholding Tax (and return) – 20^th
Rental Income (tax return & payment) (New 2016 regime) – 20^th of the following month
Excise Duty – 20^th
Tourism Levy – 10^th
Kenya Bureau of Standards Levy – 20^th
Online Portal: kra.go.ke

KENYA – 2023 – OTHER OBLIGATIONS

Presumptive Tax – at the time of payment for the single business permit or its renewal
Advance Tax – 20^th of 1st month of year of income
SACCO Societies Deposit Levy – 30^th January
IRA Levies – End of the month following the end of the quarter
RBA Levy & Scheme Audited Accounts – End of 6^th month after year-end

KENYA – 2023 – CORPORATION & INDIVIDUAL TAX OBLIGATIONS

Tax is due in 4 equal installments within the year:

1^st by 20^th of the 4^th month
2^nd by 20^th of the 6^th month
3^rd by 20^th of the 9^th month
4^th by 20^th of the 12^th month
NB: Farming Income is due in 2 installments:
– (1^st installment (75%) by 20^th of 9^th month)
– (2^nd installment (25%) by 20^th of 12^th month)
Tax balance by end of 4^th month after year end
Self-Assessment Return by end of the 6^th month after year end