Kenya Tax filing deadlines
Kenya Tax filing deadlines: 5 deadline rules held, cited to 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: KRA. Last checked against the official source on 13 Oct 2026.
Official source: 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: KRA · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Kenya for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 11 African countries →
| Current value | 5 deadline rules |
|---|---|
| In force from | — |
| Official source | 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: KRA — Value Added Tax (VAT) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/ke/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ke/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ke/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment — monthly VAT-registered persons (returns submitted online via iTax) | monthly | 20th day of the following month | source silent; not moved, flagged | KRA — Value Added Tax (VAT) “vat is due on or before the 20 th day of the following month. this includes both the return and payment” | 2026-10-13 |
| PAYE / payroll withholding | PAYE remittance and monthly PAYE return Employers deducting PAYE from employees' emoluments | monthly | 9th day of the following month | source silent; not moved, flagged | KRA — Pay As You Earn (PAYE) “remit the amounts deducted to kra on or before the 9th day of the following month. a paye return should also be filed through itax on or before the 9th day of…” | 2026-10-13 |
| Corporate income tax | Income Tax Company Return (IT2C) Companies (Income Tax — Company return filed via iTax) | annual | last day of the 6th month after the period ends | source silent; not moved, flagged | KRA — Filing & Paying Taxes (Companies & Partnerships) “on or before the sixth month after the end of an accounting period” | 2026-10-13 |
| Corporate income tax | Instalment tax — four instalments of 25% Persons subject to tax (individuals and non-individuals), except those in the agricultural sector and persons subject to turnover tax | quarterly | 20th day of months 4, 6, 9, 12 of the tax year | source silent; not moved, flagged | KRA — Installment Tax “payable on the 20 th day of the 4 th , 6 th , 9 th and 12 th months of the year of income” | 2026-10-13 |
| Corporate income tax | Balance of tax (return balance) payment Persons with income tax remaining after instalments (companies included) | annual | last day of the 4th month after the period ends | source silent; not moved, flagged | KRA — Installment Tax “balance of tax (return balance) is to be paid by end of the 4th month after the year-end” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | VAT return and payment — monthly | 2026-09-01 – 2026-09-30 | 2026-10-20 2026-10-20 Mashujaa Day roll unverified |
| 2026-11-09 | PAYE remittance and monthly PAYE return | 2026-10-01 – 2026-10-31 | — |
| 2026-11-20 | VAT return and payment — monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-12-09 | PAYE remittance and monthly PAYE return | 2026-11-01 – 2026-11-30 | — |
| 2026-12-20 | Instalment tax — four instalments of 25% (instalment 4 of 4) | 2026-01-01 – 2026-12-31 | 2026-12-20 2026-12-20 Sunday roll unverified |
| 2026-12-20 | VAT return and payment — monthly | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday roll unverified |
| 2027-01-09 | PAYE remittance and monthly PAYE return | 2026-12-01 – 2026-12-31 | 2027-01-09 2027-01-09 Saturday roll unverified |
| 2027-01-20 | VAT return and payment — monthly | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-02-09 | PAYE remittance and monthly PAYE return | 2027-01-01 – 2027-01-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Kenya series: CBK central bank rate · Statutory late-payment interest · VAT standard rate · Minimum wage (lowest general-order rate) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · CBK indicative exchange rates (trade-weighted average) · Statutory payroll contributions (employee) · VAT registration threshold
The same figure elsewhere: Mauritius · Nigeria · Rwanda · Senegal · South Africa · all 11