Enter the tax due and how many months late you are.
Estimate only. Rates checked 13 Oct 2026.
Penalties used
| Tax | Late filing |
|---|---|
| Individual income tax | 5% of tax due or KES 2,000, whichever is higher |
| Company income tax | 5% of tax due or KES 20,000, whichever is higher |
| Turnover tax | KES 1,000 per month |
Late payment adds a 5% penalty on the unpaid tax plus interest of 1% a month until paid. The calculator uses simple interest on the original tax; KRA’s own computation may differ.
KRA’s Finance Act 2026 summary notes a tax amnesty on penalties and interest for liabilities due up to 31 December 2025, if the principal tax is paid by 31 December 2026, subject to conditions.
Frequently asked questions
What is the KRA late filing penalty for individuals?
5% of the tax due or KES 2,000, whichever is higher.
How much interest does KRA charge?
1% a month on unpaid tax, plus a 5% late payment penalty.
More: Tax calculators · PAYE calculator · Guides
Sources
- KRA FAQ – Penalty for late filing and payment (individuals) (checked 13 October 2026)
- KRA – Taxpayers Handbook (filing dates and penalties) (checked 13 October 2026)
- KRA – Finance Act 2026: What It Means for You (checked 13 October 2026)
