Every monthly, quarterly, and annual tax deadline you need to meet in Kenya in 2026. Bookmark it, share it with your accountant, set calendar reminders — miss a date and the KRA doesn't forgive easily.
Most businesses only need to remember three monthly deadlines. The 9th, the 20th, and the end of the month.
These deadlines repeat every month throughout 2026. File a nil return if you had no activity — the return itself is still mandatory.
| Tax | Due |
|---|---|
| PAYEEmployee income tax withheld by employer | 9th of following month |
| NSSFPension contributions (Tier I + II) | 9th of following month |
| SHIFSocial Health Insurance Fund (2.75%) | 9th of following month |
| Affordable Housing Levy1.5% employee + 1.5% employer | 9th of following month |
| Fringe Benefit TaxOn low-interest loans provided to employees | 9th of following month |
| Withholding Tax (WHT)On dividends, interest, royalties, professional fees — remit within 5 working days of deduction | 5 working days |
| Deemed Interest WHTOn foreign-controlled debt interest | 5 working days |
| VAT ReturnStandard rate 16% · nil return required even with no sales | 20th of following month |
| Monthly Rental Income (MRI)7.5% on gross residential rent below KES 15M/year | 20th of following month |
| Turnover Tax (TOT)3% for businesses with turnover KES 1M – 25M/year | 20th of following month |
| Excise DutyOn excisable goods manufactured / imported that month | 20th of following month |
Primarily for corporate taxpayers prepaying income tax in four instalments across the year.
| Tax | Due |
|---|---|
| Instalment Tax — 1st25% of prior year's tax, or estimated 2026 tax | 20th April 2026 |
| Instalment Tax — 2ndCumulative 50% | 20th June 2026 |
| Instalment Tax — 3rdCumulative 75% | 20th September 2026 |
| Instalment Tax — 4thCumulative 100% | 20th December 2026 |
| Advance TaxFor commercial vehicles (PSV, trucks) — annual, payable at registration/renewal | Before 20 Jan 2026 |
The big ones. Filed through iTax — you can submit earlier but not later without penalty.
| Tax | Due |
|---|---|
| Individual Income Tax ReturnAnnual return for all individual taxpayers including employees (to reconcile PAYE) | 30 June 2026 |
| Company Income Tax ReturnFor companies with Dec year-end: 6 months after year-end | 30 June 2026 |
| Annual Rental Income ReturnFor landlords above the MRI threshold | 30 June 2026 |
| P9 Tax Deduction CardIssued by employers to employees for prior year | By end of Feb 2026 |
| Capital Gains TaxDue on each transfer — not annual. Filed within 30 days of transfer. | 30 days of transfer |
Every significant tax date for the year at a glance. Monthly recurring items (PAYE by 9th, VAT by 20th, etc.) are assumed — these cards highlight the special dates that don't repeat.
Kenyan tax penalties are cumulative: a late-filing penalty plus interest on the unpaid amount. The longer you wait, the more it compounds.
Interest runs from the original due date, not the date you were assessed. This means filing late and not paying is always more expensive than filing a nil return or an estimate and adjusting later.
Use our free calculators to figure out exactly how much is due for each deadline. Nothing leaves your browser.
Disclaimer: This calendar summarises standard statutory deadlines for the 2026 tax year. When a date falls on a weekend or gazetted public holiday, the deadline rolls to the next working day. Penalties listed are baseline figures from the Tax Procedures Act — the Commissioner may apply surcharges or waivers in specific cases. Always confirm live deadline status on the KRA iTax portal or with a registered tax agent.