TAX HEAD | TAX PAYMENT DEADLINES | ||
1 | Corporation Tax – Installment Taxes | ||
1st Installment | By 20th of 4th month in the current year | ||
2nd Installment | By 20th of 6th month in the current year | ||
3rd Installment | By 20th of 9th month in the current year | ||
4th Installment | By 20th of 12th month in the current year | ||
Return Tax Balance | By end of the 4th month after year end | ||
2 | Withholding VAT @6% | Remitted on weekly basis by Monday of the following week | |
3 | Pay As You Earn – PAYE | By 9th of the following month | |
4 | National Hospital Insurance Fund – NHIF | By 9th of the following month | |
5 | National Industrial Training Authority – NITA | By 10th of the following month | |
6 | Catering Levy – Tourism Levy | By 10th of the following month | |
7 | National Social Security fund – NSSF | By 15th of the following month | |
8 | Residential Rental Income Tax | By 20th of the following month | |
9 | Withholding Tax from professionals, technical services.. | By 20th of the following month | |
10 | Value Added Tax | By 20th of the following month | |
11 | Excise Duty. | By 20th of the following month | |
12 | Kenya Bureau of Standard – KEBS (Standard Levy) | By 20th of the following month | |
13 | Aviation Fees | By 20th of the following month |
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