KRA Tax Calendar 2026
Every PAYE, NSSF, SHIF, Housing Levy, and iTax filing deadline for Kenyan employers and employees. Missing a deadline can trigger penalties of 5% + 1% per month.
Monthly Recurring Deadlines (Every Month)
PAYE Remittance
EmployerEmployers must remit all PAYE deducted from employee salaries for the previous month via KRA iTax. File P10 return and pay.
SHIF Contribution
EmployerSocial Health Insurance Fund contributions (2.75% employee share + employer match) remitted to SHA via payroll integration.
Housing Levy
EmployerAffordable Housing Levy — 1.5% employee + 1.5% employer of gross salary — remitted to KRA alongside PAYE.
NSSF Remittance
EmployerNSSF contributions (employee 6% + employer 6%, capped at KES 72,000 pensionable pay) remitted to NSSF portal or M-Pesa Paybill 333300.
2026 Monthly Remittance Calendar
January 2026
February 2026
March 2026
April 2026
May 2026
June 2026
July 2026
August 2026
September 2026
October 2026
November 2026
December 2026
Annual Key Dates 2026
P9 Forms Due to Employees
EmployerEmployers must issue P9 tax deduction certificates to all employees by January 31 for the previous tax year. Failure is a violation of the Income Tax Act.
NSSF Annual Return
EmployerAnnual NSSF return submission for the previous year. Employers with 5+ employees must submit audited contribution schedules.
Employer Annual Return (IT2C)
EmployerAnnual return of income for employers showing aggregate PAYE collected. Filed via iTax portal.
Instalment Tax (1st Quarter)
BothFirst instalment tax payment for individuals and companies with business income outside PAYE. 25% of estimated annual tax liability.
Individual Income Tax Return
Employee⭐ Key deadlineAnnual iTax income tax return deadline for all resident individuals. Salaried employees with only PAYE income may qualify for a simplified return using just their KRA PIN and national ID.
Capital Gains Tax (2nd Quarter)
BothSecond instalment tax payment (50% cumulative). Also the deadline for capital gains tax on property disposals.
Instalment Tax (3rd Quarter)
BothThird instalment tax payment (75% cumulative of estimated annual liability).
PAYE Annual Reconciliation
EmployerEmployers must reconcile total PAYE remitted against the sum of all P9 certificates issued. Discrepancies must be resolved before year-end.
Final Instalment Tax
BothFourth and final instalment tax payment (100% of estimated annual liability). No penalties for minor underpayments if within threshold.
June 30 — The Most Important Date for Employees
Every Kenyan with a KRA PIN must file an income tax return by June 30 each year. In 2026, salaried employees can file in minutes — the iTax system now pulls payroll data automatically from employer submissions. You will need your KRA PIN and national ID.
Nil return
If you earned below the tax threshold — file a nil return to avoid penalties
PAYE only
Salaried employees can use simplified pre-filled return from 2026
Other income
Business income, rental, or dividends require a full self-assessment return
Late Filing Penalties Quick Reference
| Obligation | Penalty | Interest |
|---|---|---|
| Late PAYE Filing | 5% of the tax due, minimum KES 10,000 | 1% per month on outstanding |
| Failure to File Return | KES 20,000 per return for individuals; KES 50,000 for companies | 1% per month |
| Late NSSF Payment | 5% of contribution due | 1% per month compound |
| Late SHIF Payment | 2% of outstanding amount per month | Compounded monthly |
| False P9 Information | Criminal prosecution under Income Tax Act Cap 470 | N/A |
| Late Housing Levy | 5% + 1% per month | KRA discretionary waiver available |
KRA may issue penalty waivers on application for first-time offenders in genuine hardship cases. Contact KRA on 0800 722 226 (toll-free).
Ready to file?
Use our calculators to prepare your figures before logging into iTax.