Monthly obligations
- PAYE — by the 9th of the following month
- VAT — by the 20th of the following month
- Withholding tax — by the 20th of the following month
- NSSF and SHIF contributions
- Housing Levy submissions
Quarterly obligations
- Instalment tax for companies (20th of the 4th, 6th, 9th and 12th months)
- Turnover Tax where applicable
Annual obligations
- Company income tax — within 6 months of year-end
- Individual income tax — by 30 June
- Annual returns to the Registrar of Companies
- Tax compliance certificate renewal
Record keeping
The Tax Procedures Act requires records to be kept for at least 5 years. Digital records are acceptable if reliably stored and accessible.
Health-check cadence
Run a full tax health check annually, and always before financing rounds, ownership changes or KRA audits.