Every recurring KRA and payroll deadline for Kenyan businesses — monthly deductions, VAT, instalment tax and annual returns — in one place.
| When | What to do |
|---|---|
| Every invoice | Issue sales invoices and credit notes through KRA eTIMS |
| By the 9th | Pay PAYE, SHIF, NSSF and the NITA levy for the previous month |
| Within 9 working days of month end | Pay the Affordable Housing Levy (1.5% employee + 1.5% employer) |
| By the 20th | File the VAT return and pay VAT on iTax for the previous month |
Before filing, check that the sales and purchases in your VAT return match your eTIMS invoices — KRA compares them.
Companies pay corporate income tax in instalments during the year, due on the 20th day of the 4th, 6th, 9th and 12th months of their accounting year. For a calendar-year company that is 20 April, 20 June, 20 September and 20 December.
| Event | What to do |
|---|---|
| Taxable supplies reach KES 5 million in 12 months | Register for VAT on iTax within 30 days |
| You start trading | Onboard to KRA eTIMS before issuing your first invoice |
| You take on your first employee | Register as an employer for PAYE, SHIF, NSSF and the Housing Levy |
| NSSF limits change (last: February 2026) | Update the NSSF lower and upper earnings limits in payroll |
ETaxFlow sends every invoice to KRA eTIMS, builds your monthly VAT figures and runs PAYE, SHIF, NSSF and Housing Levy payroll. For the detail behind each date, read the eTIMS guide and the payroll guide.
By the 9th of the month after the salaries were paid.
By the 20th of the following month, filed and paid on iTax.
On the 20th day of the 4th, 6th, 9th and 12th months of the company’s accounting year.
By the end of February, for the previous year.