Updated 1 November 2026
The main KRA deadlines repeat every month: PAYE is due by the 9th of the following month, VAT, excise duty, turnover tax and monthly rental income tax by the 20th, and withholding tax within 5 working days of deducting it. Individuals file the annual income tax return for 2026 between 1 January and 30 June 2027. This calendar lists the exact dates for November 2026 to June 2027, the penalties for missing them and which ones fall on a weekend. Updated November 2026.
Updated November 2026. Official sources: Kenya Revenue Authority pages on PAYE, VAT, turnover tax, residential rental income, withholding tax, installment tax, advance tax, excise duty and offences and penalties, read 1 November 2026.
KRA deadlines at a glance
| Tax | Who it applies to | Deadline |
|---|---|---|
| PAYE (file and pay) | Employers | 9th of the following month |
| VAT return and payment | VAT-registered businesses (mandatory at KSh 5 million a year in taxable supplies) | 20th of the following month |
| Withheld VAT | Appointed withholding VAT agents | 20th of the month after deduction |
| Turnover tax (1.5% of gross sales) | Businesses with turnover above KSh 1 million and not above KSh 25 million | 20th of the following month |
| Monthly rental income (MRI) tax, 7.5% of gross rent | Residential landlords (rent up to KSh 15 million a year) | 20th of the following month |
| Excise duty return | Excisable goods and services | 20th of the following month |
| Withholding income tax | Payers who deduct it | Within 5 working days after deduction |
| Installment tax (individuals with tax not covered by PAYE over KSh 40,000) | Business owners, landlords above MRI, investors | 20th day of the 4th, 6th, 9th and 12th months (25% each) |
| Advance tax on commercial vehicles | Owners of PSVs and commercial vehicles | 20 January, or before transfer of the vehicle |
| Individual annual income tax return | Every person with a KRA PIN (nil if no income) | 1 January to 30 June of the following year |
| Balance of tax for the year | Individuals and companies with a December year end | End of the 4th month after year end (30 April) |
KRA deadlines calendar: November 2026 to June 2027
KRA’s rules give the date, not the weekday. Where a deadline lands on a weekend or public holiday, file and pay on the last working day before it so a slow bank or iTax queue does not push you into penalties.
| Month | PAYE (9th) | VAT, TOT, MRI, excise (20th) | Other |
|---|---|---|---|
| November 2026 | Mon 9 Nov (October payroll) | Fri 20 Nov | – |
| December 2026 | Wed 9 Dec | Sun 20 Dec (pay by Fri 18 Dec) | 4th 2026 installment tax: Sun 20 Dec (pay by Fri 18 Dec) |
| January 2027 | Sat 9 Jan (pay by Fri 8 Jan) | Wed 20 Jan | Advance tax on commercial vehicles: 20 Jan. 2026 returns open 1 Jan |
| February 2027 | Tue 9 Feb | Sat 20 Feb (pay by Fri 19 Feb) | – |
| March 2027 | Tue 9 Mar | Sat 20 Mar (pay by Fri 19 Mar) | – |
| April 2027 | Fri 9 Apr | Tue 20 Apr | 1st 2027 installment: 20 Apr. Balance of 2026 tax: Fri 30 Apr |
| May 2027 | Sun 9 May (pay by Fri 7 May) | Thu 20 May | – |
| June 2027 | Wed 9 Jun | Sun 20 Jun (pay by Fri 18 Jun) | 2nd 2027 installment: 20 Jun. Annual returns for 2026: Wed 30 June 2027 |
Installment tax for farmers works differently: KRA says taxpayers in the agricultural sector pay 75% in the 9th month and 25% in the 12th month.
Penalties for missing KRA deadlines
| What you missed | Penalty (KRA) |
|---|---|
| Late filing of PAYE | 25% of the tax due or KSh 10,000, whichever is higher |
| Late payment of PAYE | 5% of the tax due plus interest of 1% per month |
| Late filing of VAT return | 5% of the tax due or KSh 10,000, whichever is higher |
| Late payment of VAT | 5% of the tax due plus 1% interest per month |
| Late filing of MRI return | 5% of the tax due or KSh 2,000 (individuals) / KSh 20,000 (non-individuals), whichever is higher |
| Late payment of withholding tax | 5% of the tax due |
| Late filing of excise return | 5% of the tax due or KSh 10,000, whichever is higher |
| Late filing of company or partnership return | 5% of the tax due or KSh 20,000, whichever is higher |
| Late filing of an individual return | 5% of the tax due or KSh 2,000, whichever is higher |
The KSh 2,000 minimum means even a salaried person with nothing extra to pay is fined for filing the annual return after 30 June. If you had no income at all, file a KRA nil return instead. To see what you already owe, use our KRA penalty calculator or follow how to check KRA penalties on iTax.
How to stay on top of KRA deadlines
- Set two phone reminders a month: the 5th (PAYE prep) and the 15th (VAT, TOT, rent).
- File even when you owe nothing. Monthly obligations such as VAT and TOT need a return every period you are registered.
- Pay through iTax payment slips or M-Pesa paybill 222222 with the payment registration number, and keep the receipt.
- Use the right tool: PAYE calculator, VAT calculator and turnover tax calculator.
- Annual return season: see how to file KRA returns on iTax and do it before the June rush.
KRA deadlines: frequently asked questions
What is the KRA deadline for filing returns for 2026?
Individual income tax returns for the 2026 year of income can be filed from 1 January 2027 and must be filed on or before 30 June 2027.
When is PAYE due in Kenya?
Employers must file the PAYE return and pay the tax deducted on or before the 9th of the following month. October 2026 PAYE is due by Monday 9 November 2026.
When is VAT due to KRA?
VAT is due on or before the 20th day of the following month. For example, November 2026 VAT is due by 20 December 2026, which is a Sunday, so pay by Friday 18 December.
What is the penalty for filing KRA returns late?
For individuals, the higher of 5% of the tax due or KSh 2,000. Late PAYE filing costs the higher of 25% of the tax due or KSh 10,000.
When are installment tax payments due?
On the 20th day of the 4th, 6th, 9th and 12th months of the year of income, 25% each time, for individuals whose tax not covered by PAYE is over KSh 40,000. Farmers pay 75% in the 9th month and 25% in the 12th.
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