KRA late filing penalty and interest calculator
Estimate the penalty and interest on unfiled or unpaid VAT, PAYE and turnover tax, and see what each extra month costs.
One more month of delay adds about in interest alone.
Clear my backlogWhat this estimate uses
- VAT: late filing is the higher of KES 10,000 or 5% of the tax due, late payment adds 5%, and interest is 1% a month.
- PAYE: the higher of KES 10,000 or 25% of the tax due, plus 1% monthly interest.
- Turnover tax: KES 1,000 a month for late filing, plus 5% for late payment and 1% monthly interest.
These are the commonly quoted rules under the Tax Procedures Act. KRA also runs amnesty programmes from time to time, which can reduce penalties and interest. Ask us whether one applies.
Check due dates in the monthly deadlines guide and the new return deadlines. Work out the tax itself with the VAT calculator or PAYE calculator. Behind already? See our Rescue package.
Common questions
Can penalties be waived?
KRA can waive penalties and interest in some cases, and amnesty periods have been offered before. You usually have to file the missing returns and apply.
Does interest keep growing?
Yes. Interest runs on unpaid tax for every month it stays unpaid, so clearing the principal early limits the damage.
Is a nil return still due?
Yes. A return with no tax due still has to be filed on time, or late filing penalties can apply.
Related calculators and guides
Behind on returns?
We prepare the missing returns, check your iTax ledger and help you clear the backlog.
Ask for a Rescue quoteEstimates for guidance only, not tax advice. Rates were checked in October 2026 and can change. Confirm with KRA or a qualified professional.