| Tax Obligations | Due By | Penalties |
|---|---|---|
| PAYE for Employees | 9th of the following Month | Penalty on late filing: 25% of the tax due or Kshs. 10,000.Penalty on late payment: 5% of the tax due and a late payment of 1% per month Sh. 2000 |
| Annual return of income on Profits ( Taxable income less Allowable deductions) See more on Installment Tax |
Payment due on Last day of the 4th month in the following year. Return due on the last day of the 6th Month in the following |
20% of the tax plus 1% interest per month 5% of the tax or Sh. 20,000 |
| VAT unless dealing with exempt supplies or Annual turnover Less than Sh. 5M | 20th Day of the following month | 5% of the tax due or Sh. 10,000 |
| Withholding tax on Services –check WHT rates | 20th Day of the following month | Failure to deduct 10% of the tax. Late payment 5% of tax or Sh. 20,000 |
