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 – 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) – 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

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