KRA monthly deadlines: PAYE, NSSF, SHIF, housing levy, VAT and more
The dates Kenyan employers and VAT-registered businesses must remember each month, the penalties for missing them, and a simple routine to stay on time.
The two dates that matter every month
Most monthly obligations cluster around the 9th and the 20th of the following month.
| Due date | What is due | Where |
|---|---|---|
| 9th | PAYE return and payment (P10) | KRA iTax |
| 9th | NSSF contributions | NSSF employer portal |
| 9th | SHIF contributions | Social Health Authority |
| Ninth working day | Affordable Housing Levy | KRA iTax |
| 20th | VAT return and payment | KRA iTax |
| 20th | Withholding tax return and payment | KRA iTax |
| 20th | Turnover tax and monthly rental income tax, where they apply | KRA iTax |
Sources differ on the exact housing levy day, with some stating the 9th and KRA's notice stating the ninth working day. Pay it with your PAYE to be safe. Check the current KRA calendar and how weekends and public holidays affect the date.
What missing a deadline costs
- VAT: late filing attracts a penalty of the higher of KES 10,000 or 5% of the VAT due, plus interest of 1% a month on unpaid tax.
- PAYE: late filing attracts the higher of KES 10,000 or 25% of the tax due, plus 1% monthly interest.
- SHIF and NSSF: separate late-payment penalties apply under their own rules.
These are the figures commonly quoted under the Tax Procedures Act. Verify the current amounts before relying on them.
A monthly routine that works
- By the 5th: lock payroll and sales for the previous month.
- By the 7th: prepare PAYE, NSSF and SHIF figures and get the owner's approval.
- By the 9th: pay and file payroll obligations.
- 10th to 18th: reconcile bank and eTIMS data and prepare VAT.
- By the 20th: file and pay VAT and withholding tax.
Tip: file a day or two early. iTax and the payment systems are slowest on the last day, and a failed payment on the deadline is still a late payment.
Do you pay anything yearly or quarterly?
Yes. From the 2026 year of income, individuals with only employment income file by 30 April, nil returns by 31 January and companies by 30 June. Read the new filing deadlines guide, and confirm your category with KRA.
Work out the amounts with the payroll remittance calculator, VAT calculator and withholding tax calculator. Read the PAYE bands guide and payroll deductions guide for the rules, and use our live deadline calendar. For annual returns see the new return deadlines.
Calculators and guides to read next
Never miss a KRA date again
Run clients get a compliance calendar, prepared returns and a reminder before every deadline.
See your next deadlines