KRA tax calendar
2026 filing deadlines
Different taxes use different deadlines. In particular, PAYE uses the 9th day of the following month, Housing Levy uses the ninth working day, and individual annual returns have a separate filing timetable. Do not use a single “20th of the month” rule for everything.
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Key payroll deadlines
| Obligation | Deadline / distinction |
|---|---|
| Employer PAYE return and payment | 9th of the following month |
| NSSF remittance | 9th of the following month under the 2026 notice |
| Housing Levy | Ninth working day after month-end |
| HELB deductions remittance | 15th of the following month |
| Turnover tax, if applicable | 20th of the following month |
SHA remittance is a separate employer obligation; follow the current SHA employer instructions. Count working days correctly for Housing Levy and check specific official notices for any operational changes. Do not automatically shift a tax deadline to a date guessed from a weekend calendar.
Individual annual returns: distinguish the years
The 2025 calendar-year individual income return was due by 30 June 2026 under the earlier timetable. KRA’s Finance Act 2026 guidance states that, from 1 January 2027, individuals file by the last day of the fourth month after the year of income. For the calendar-year cycle, that is 30 April. Prepare 2026 records for the 2027 filing season on that basis and check KRA’s implementation notices.
A filing deadline is not automatically the payment deadline for every liability. Check any balance-of-tax and instalment obligations separately. Employer monthly PAYE filing also does not replace an employee’s annual income return.
Prepare the documents early
Collect P9s from each employer, insurance certificates, lender interest statements, pension evidence, exemption certificates and other income records as applicable. Check pre-filled amounts against those records. Do not submit a nil return merely because PAYE was already withheld: employment income is still income.
If you are late
File the correct return and establish the unpaid liability promptly. Penalties differ by tax and by whether the failure concerns filing, payment or deduction. The employer PAYE guide explains that regime; do not apply its penalty mechanically to an individual annual return.
A workable reminder system
Maintain separate entries for the payroll period, return due date, payment due date, acknowledgement and payment confirmation. Mark the obligation complete only when the required steps have succeeded. Retain screenshots and support references for system problems, but do not assume a support ticket automatically extends the legal deadline.
Use the PAYE employer filing guide for monthly payroll and the Finance Act update for the effective-date context.
Sources and review date
Reviewed on 21 October 2026. Use the rules for the period being calculated; historical payslips may use different limits.