KRA iTax filing deadlines 2026: a complete calendar for businesses and individuals
The KRA iTax filing deadlines 2026 calendar is unforgiving but entirely predictable. Every January, our Karen office receives the same call: a finance manager realises that a return slipped through the cracks in December, the iTax acknowledgement was never downloaded, and a penalty notice has just landed in the inbox. This guide is for Kenyan business owners, finance teams, NGO administrators and individual taxpayers who want a single, reliable reference for what is due, when, and what happens if you miss a deadline.
We have written it as we would explain it across a desk: in plain language, with the actual KRA iTax filing deadlines 2026 set out month by month, the relevant legislation, and the practical iTax mechanics that catch people out.
Key takeaways
- The KRA iTax filing deadlines 2026 calendar is dominated by the 20th of the following month, but PAYE is due by the 9th — a common slip-up.
- Instalment tax is paid quarterly on the 20th of the 4th, 6th, 9th and 12th month of your year of income.
- Resident individuals must file their annual returns by 30 June 2026 for the year of income 2025.
- Late filing attracts a fixed penalty (KES 2,000 for individuals, KES 20,000 or 5% of tax due for entities, whichever is higher), and late payment attracts 5% plus 1% interest per month.
- Nil returns are mandatory if you have a PIN — silence is not compliance.
The legal backdrop to the KRA iTax filing deadlines 2026
The Tax Procedures Act 2015 (TPA) is the umbrella statute that governs filing, payment and penalties for almost all KRA-administered taxes. Substantive obligations sit in the Income Tax Act (Cap 470), the VAT Act 2013, the Excise Duty Act 2015, and the various Finance Acts that amend them annually. The Kenya Revenue Authority’s iTax portal is the single channel for filing and payment, with eCitizen and the unstructured supplementary service data (USSD) shortcode handling lighter-touch returns.
Understanding the KRA iTax filing deadlines 2026 starts with knowing which obligations apply to you. A sole proprietor on Turnover Tax has a very different rhythm from a VAT-registered limited company employing twelve people.
KRA iTax filing deadlines 2026: monthly obligations
The bulk of the compliance burden inside the KRA iTax filing deadlines 2026 falls monthly. Returns are filed on iTax and payment is generated through a Payment Registration Number (PRN), which can be settled through KRA-appointed banks, mobile money or RTGS.
Pay As You Earn (PAYE)
PAYE returns (Form P10) and the corresponding payment are due by the 9th of the following month. So PAYE for May 2026 payroll is due by 9 June 2026. This earlier deadline catches many employers who assume the standard 20th applies. PAYE covers tax deducted from employee emoluments, the Affordable Housing Levy, and the SHIF contribution disclosures bundled into the iTax return.
VAT
VAT-registered persons file the VAT3 return by the 20th of the following month. May 2026 output and input VAT are therefore due by 20 June 2026. Even if you have no transactions, a nil return must be filed. With eTIMS now mandatory for nearly all business-to-business invoicing, the VAT3 increasingly auto-populates from your transmitted invoices — but the responsibility to verify and file remains with the taxpayer.
Withholding tax (WHT)
Tax withheld at source on payments such as professional fees, royalties, dividends and interest must be remitted by the 20th of the month following deduction. Certificates are issued automatically through iTax once the payment is reconciled.
Turnover Tax (TOT)
Resident persons with annual gross turnover between KES 1 million and KES 25 million who are not VAT-registered pay TOT at 3% of gross turnover, monthly, by the 20th. There is no offset for input tax or expenses — it is a presumptive tax.
Rental Income Tax (Monthly Rental Income — MRI)
Resident landlords earning between KES 288,000 and KES 15 million in annual gross rent pay MRI at 7.5% of gross rent, monthly, by the 20th. Above KES 15 million, rental income is taxed under the corporate or individual income tax regime.
Excise Duty
Excise duty returns are due by the 20th of the following month for manufacturers and importers, and by the 20th for excisable services such as telecommunications and certain financial services.
Digital Service Tax / SEPT
Where applicable, Significant Economic Presence Tax obligations follow a monthly cycle on the 20th — another recurring item on the KRA iTax filing deadlines 2026 list for non-resident digital marketplace operators.
KRA iTax filing deadlines 2026: quarterly obligations
Instalment tax
Companies, partnerships and individuals with non-employment income exceeding KES 40,000 in tax for the year are required to pay instalment tax in four equal instalments based on the lower of the prior year’s tax (multiplied by 110%) or the current year’s estimated tax.
Instalments are due on the 20th day of the 4th, 6th, 9th and 12th month of the year of income. For a December year-end taxpayer in 2026, that means:
| Instalment | Due date |
|---|---|
| First (25%) | 20 April 2026 |
| Second (25%) | 20 June 2026 |
| Third (25%) | 20 September 2026 |
| Fourth (25%) | 20 December 2026 |
Agricultural taxpayers benefit from a concessional split (75% by the 9th month and 25% by the 12th month). The balance of tax, if any, is then due by the last day of the 4th month after year-end.
KRA iTax filing deadlines 2026: annual obligations
Corporate income tax returns
Companies file the IT2C return within six months of the financial year-end. A company with a 31 December 2025 year-end must file by 30 June 2026. The balance of tax (if instalments fell short) is due by 30 April 2026 — note that the payment deadline is earlier than the filing deadline. Underpayment of instalments triggers section 94 underestimation penalties and interest.
Partnerships
Partnerships file the IT2P by the same six-month rule. Partners then declare their share of partnership income on their individual returns.
Individuals
Resident individuals file the IT1 (individual income tax return) for the year of income (which runs January–December) by 30 June of the following year. Returns for the year of income 2025 are therefore due by 30 June 2026 — the single most important date in the individual KRA iTax filing deadlines 2026 calendar. This applies even if your only income is employment income already taxed under PAYE — you still need to declare it on iTax. Nil returns are required for any person holding a KRA PIN.
Annual PAYE return
The P10A annual return consolidates the year’s payroll for cross-checking purposes. Employers must also issue P9 forms to each employee by end of February, providing the certificate the employee uses to complete their IT1.
KRA iTax filing deadlines 2026 at a glance
The table below summarises the recurring KRA iTax filing deadlines 2026 for a typical SME with a December year-end. Adjust dates that fall on weekends or public holidays — KRA practice is generally to honour the next working day for system-driven deadlines, but not for statute-driven ones.
| Obligation | Frequency | Deadline |
|---|---|---|
| PAYE (P10) | Monthly | 9th of following month |
| VAT (VAT3) | Monthly | 20th of following month |
| Withholding tax | Monthly | 20th of following month |
| Turnover Tax | Monthly | 20th of following month |
| Monthly Rental Income | Monthly | 20th of following month |
| Excise duty | Monthly | 20th of following month |
| Instalment tax | Quarterly | 20th of 4th, 6th, 9th, 12th month |
| Balance of corporate tax | Annual | Last day of 4th month after year-end |
| Corporate income tax (IT2C) | Annual | End of 6th month after year-end |
| Individual return (IT1) | Annual | 30 June 2026 |
| Annual PAYE (P10A) | Annual | 30 June 2026 (in practice with IT1 cycle) |
| P9 issuance to employees | Annual | End of February 2026 |
Penalties: what missing the KRA iTax filing deadlines 2026 actually costs
Section 83 of the Tax Procedures Act sets out the late filing penalty for taxpayers who miss the KRA iTax filing deadlines 2026:
- Individual income tax (nil/individual return): KES 2,000.
- Companies, partnerships, VAT and PAYE returns: the higher of 5% of the tax due or KES 20,000.
Late payment carries:
- A 5% penalty on the unpaid tax, plus
- Interest at 1% per month (or part thereof) on the outstanding amount until paid.
Continued non-compliance can lead to enforcement steps including agency notices to your bank, deactivation of your PIN, and travel restrictions.
A worked example: a company that fails to file and pay KES 500,000 of VAT for three months would face approximately KES 25,000 in late filing penalties (5% × 500,000), KES 25,000 in late payment penalty (also 5%), and KES 15,000 in interest (1% × 3 × 500,000) — a total of around KES 65,000 on top of the principal. The reputational cost of an iTax compliance certificate refusal during a tender is often even greater.
iTax mechanics that trip people up
Nil returns
If you hold a KRA PIN, you must file. A dormant company, a salaried employee with no other income, an NGO between projects — all must file nil returns. The iTax system does not penalise you for filing nil; it penalises you for filing nothing.
Amendments
iTax permits amendment of a filed return. For VAT and PAYE, amended returns can be filed within the statute of limitations (generally five years). However, an amendment that increases tax payable will trigger penalty and interest from the original due date. We routinely advise clients to recheck monthly returns within 30 days, when memory of the underlying transactions is fresh.
Acknowledgements and PRNs
A return is only considered filed when the iTax acknowledgement number is generated. A PRN, on its own, is not a return. Many disputes we mediate begin with a taxpayer who paid via PRN but never lodged the underlying return.
Compliance certificates
A Tax Compliance Certificate (TCC) is valid for twelve months and is essential for tenders, work permit renewals, liquor licences and many other regulatory touchpoints. iTax now issues these on demand, but only if all returns are filed and any debts are either paid or under an approved payment plan.
Quick summary of the KRA iTax filing deadlines 2026
If you remember nothing else from this guide, remember these five anchors of the KRA iTax filing deadlines 2026:
- 9th of every month — PAYE, the Affordable Housing Levy and the SHIF disclosures bundled into the iTax return.
- 20th of every month — VAT, withholding tax, Turnover Tax, Monthly Rental Income, excise duty and SEPT.
- 20th of the 4th, 6th, 9th and 12th month of your year of income — instalment tax.
- Last day of the 4th month after year-end — balance of corporate tax.
- End of the 6th month after year-end (and 30 June 2026 for individuals) — annual income tax returns.
Build these into your finance team’s recurring calendar, automate iTax reminders, and treat any deadline that falls on a weekend or public holiday as falling on the preceding Friday. That single discipline removes most of the late-filing risk in any given year.
Frequently asked questions
What if a deadline in the KRA iTax filing deadlines 2026 calendar falls on a weekend or public holiday?
KRA’s practice is to accept filing on the next working day for system-induced deadlines, but the statute does not move. To avoid disputes, we recommend filing at least two working days before any deadline, particularly during peak periods such as June and December.
Do I still need to file if my business made no money?
Yes. Any taxpayer with an active KRA PIN must file the relevant return — even a nil return. The penalty for non-filing applies whether or not tax was due.
How do I correct a return I have already filed?
Use the “Amended Return” option on iTax, select the original filing period, and submit the corrected version. If the amendment increases tax, generate a new PRN for the additional liability and pay promptly to limit penalty and interest exposure.
Can I get a penalty waived for missing the KRA iTax filing deadlines 2026?
The Commissioner has discretion under section 89 of the TPA to remit penalties and interest in cases of genuine hardship or where non-compliance was due to circumstances beyond the taxpayer’s control. Applications must be reasoned and supported. Outcomes vary, and there is no guaranteed right to waiver.
What is the difference between instalment tax and balance of tax?
Instalment tax is a quarterly prepayment based on estimated annual liability. The balance of tax is the difference between the actual liability shown on your annual return and what you have already paid through instalments and any withholding tax credits. Balance is due one month before the return itself.
Is iTax the only filing channel?
For most taxes, yes. Some lighter-touch returns (such as nil PAYE for individuals) are accessible via the KRA M-Service mobile application, but the substantive corporate and VAT cycles run through iTax.
How Njane & Company can help
We manage the full KRA iTax filing deadlines 2026 calendar for hundreds of Kenyan SMEs, NGOs and multinationals — from monthly PAYE and VAT through to annual income tax returns and instalment tax estimation. Our tax team also handles iTax registration, amended returns, penalty waiver applications and TCC procurement. If your finance function is stretched, or you have inherited a back-log of unfiled returns, we can stabilise your compliance position quickly.
Get in touch with our team via njanecompany.com to discuss your situation.
This article provides general guidance based on Kenyan law and practice as of 2026 and does not constitute legal, tax, or financial advice. Consult a qualified professional regarding your specific circumstances.