KRA Returns Filing Deadlines in Kenya: What Every Taxpayer Should Know
Filing KRA returns can feel like one of those things you keep telling yourself you’ll handle later. Then suddenly, the deadline is here.
And here’s the thing: different KRA tax obligations have different filing deadlines. So knowing the exact date for your particular return can save you from unnecessary penalties and last-minute stress.
Below is a simple guide to the main KRA returns filing deadlines in Kenya, based on current KRA guidance.
What Are KRA Tax Returns?
A tax return is a declaration submitted to the Kenya Revenue Authority (KRA) showing income, transactions, tax paid and, where applicable, tax payable for a particular period.
For individuals with an Income Tax obligation, returns are filed annually. Even if you didn’t earn income during the year, you may still be required to submit a Nil Return if you have an active obligation.
Most returns are submitted electronically through the KRA iTax system.
KRA Returns Filing Deadlines
KRA tax deadlines
Here’s a quick look at some of the common tax obligations and their filing deadlines:
| Tax Return | Filing Deadline |
| Individual Income Tax | 30th April of the following year |
| Corporation Tax | Within 6 months after the accounting period |
| VAT | 20th of the following month |
| PAYE | 9th of the following month |
| Turnover Tax (TOT) | 20th of the following month |
| Withholding Tax | 5th day after deduction |
| Monthly Rental Income Tax | 20th of the following month |
| Instalment Tax | 20th day of the 4th, 6th, 9th and 12th month of the financial year |
These deadlines are based on KRA’s current service charter and tax guidance.
Tax filing deadlines
1. Individual Income Tax Returns – 30th April
This applies to people with employment income as well as individuals with other sources of income, depending on their tax obligations.
And yes, even employees whose PAYE has already been deducted by their employer are generally still required to file their annual individual income tax return.
Important change: KRA says that from 1 January 2027, individual taxpayers will have a new filing deadline. Individual returns will be due by 30 April of the following year instead of 30 June.
So if you’re planning ahead, this is a date worth putting on your calendar.
2. VAT Returns – 20th of the Following Month
VAT-registered taxpayers have to file their VAT returns on or before the 20th day of the following month.
For example, a VAT return for transactions in September would generally be due by 20th October.
The filing and payment deadline is the same, according to KRA’s current guidance.
3. PAYE Returns – 9th of the Following Month
Employers responsible for PAYE have to file and remit PAYE on or before the 9th day of the following month.
For example, PAYE relating to September would be due by 9th October.
This is an important deadline for businesses with employees because PAYE is deducted from employees’ employment income and remitted to KRA by the employer.
4. Turnover Tax – 20th of the Following Month
Businesses registered for Turnover Tax (TOT) are required to file their returns on or before the 20th day of the month following the tax period.
KRA currently states that TOT applies to eligible businesses with gross or expected turnover above Ksh 1 million and up to Ksh 25 million in a year of income.
So, for example, a return covering September would generally be filed by 20th October.
5. Withholding Tax – Within 5 Days
Withholding Tax is different because its deadline is linked to when the tax is deducted.
KRA’s current service charter states that the return should be filed on or before the 5th day after the deduction is made, while payment is due within five working days after the deduction.
This means businesses making payments subject to withholding tax need to keep track of the relevant transactions rather than relying on one monthly date.
6. Corporation Tax Returns
Companies generally file their annual corporation tax returns within six months after the end of their accounting period.
The exact deadline therefore depends on when the company’s accounting period ends.
It’s also important to distinguish filing from payment. KRA indicates that the balance of corporation tax is generally due by the 30th day of the fourth month following the end of the accounting period.
What Happens If You Miss a KRA Filing Deadline?
Missing a deadline can result in penalties, and the amount depends on the particular tax obligation.
For example, KRA states that the late filing penalty for individual income tax is 5% of the tax due or Ksh 2,000, whichever is higher. Late payment can also attract a penalty and interest.
For Turnover Tax, KRA currently states that late filing attracts a Ksh 1,000 per month penalty, while late payment attracts a 5% penalty and interest on unpaid tax.
So even if there’s no tax to pay, don’t assume that means there’s no return to file.
Do You Still Need to File a Nil Return?
If you have an active KRA Income Tax obligation but didn’t earn income during the relevant year, you may still be required to file a Nil Return.
KRA specifically states that taxpayers with an Income Tax obligation are required to file an annual return regardless of whether they earned income or not.
That’s why simply having no income doesn’t necessarily mean you can ignore your KRA filing obligations.
How to Avoid Missing KRA Deadlines in Kenya
A simple routine can make tax compliance much easier.
Know your tax obligations. Your deadline depends on the type of tax you’re registered for.
Keep your records updated. Don’t wait until the deadline to start looking for invoices, P9 forms, business records or other supporting documents.
Set reminders. Put recurring reminders on your phone or calendar a few days before the actual deadline.
File early. iTax or other electronic systems can sometimes experience technical problems, so leaving everything until the last day isn’t ideal.
Check your return before submitting it. Once you’ve entered your information, take a moment to review it carefully before filing.
KRA filing deadlines aren’t necessarily complicated. The problem is that there isn’t one deadline that applies to every taxpayer.
For many individuals, 30th June has traditionally been the key annual Income Tax return deadline, while VAT and Turnover Tax generally fall on the 20th of the following month, and PAYE is due by the 9th.
But there’s an important change coming: from 1 January 2027, individual Income Tax returns will be due by 30th April under the new filing timeline announced by KRA.
The safest approach is simple: know your specific KRA obligations, keep your records ready, and check KRA’s latest guidance whenever deadlines or tax rules change.
Need help with keeping in touch with the new KRA deadlines Bzinex can help you to keep in touch, organise your records and handle KRA-related compliance matters. You can call us or Whatsapp +254 797 532 345 now.
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