Tax Calendar Kenya 2024

published on 24 January 2024

In Kenya, various taxes are applicable to taxpayers such as Corporation Tax, Individual Income Tax, Value Added Tax and Pay as You Earn. All the taxes have various compliance obligations that may occur weekly, monthly, or annually. We have summarized the taxes applicable for your ease of reference for the financial year 2024.

Key dates	Tax compliance requirements
Within 5 working days after payment/ deduction	Withholding tax (WHT) Withholding VAT (WHVAT) Excise duty from betting and gambling
5^th day of every month	National Industrial Training Authority (NITA) Levy
9^th day of the following month (after the payment)	Unified payroll taxes. This includes: Pay As You Earn (PAYE) Affordable Housing Levy (AHL) National Social Security Fund (NSSF) National Hospital Insurance Fund (NHIF) Catering levy return
15^th day of the following month (after the payment)	Higher Education Loans Board (HELB) returns
20^th day of the following month	Value Added Tax (VAT) Monthly Rental Income Tax (MRI) Excise duty Turn over tax (TOT)
20 April 2024	1^st Instalment tax for the financial year 2024 Balance of tax for the financial year 2023
20 June 2024	2^nd Instalment tax for the financial year 2024
30 June 2024	2023 Individual income tax returns 2023 Corporate income tax returns for entities with a December year end
20 September 2024	3^rd Instalment tax for the financial year 2024
20 December 2024	4^th Instalment tax for the financial year 2024
Six months after the end of an accounting period	Filing of the Tax Return for Corporate entities
Upon annual inspection of a public service / commercial vehicle	Advance tax
On or before date of lodgement of application documents for transfer of property at the land’s office	Capital Gains Tax