Tax & KRA Compliance 6 min read February 2026

KRA VAT & PAYE Statutory Compliance Guide for Kenyan SMEs

A complete breakdown of monthly KRA statutory deadlines, SHIF, NSSF, VAT rules, and avoiding costly Tax Procedures Act penalties in Kenya.

Navigating Kenya Revenue Authority (KRA) obligations requires strict adherence to monthly calendars.

Key Deadlines to Note:

• 9th of Every Month: Deadline for submitting Pay As You Earn (PAYE), Social Health Insurance Fund (SHIF), National Social Security Fund (NSSF), and Affordable Housing Levy.

• 20th of Every Month: Deadline for filing Value Added Tax (VAT) monthly returns on the iTax portal.

• End of 6th Month After Financial Year End: Deadline for filing Corporate Income Tax (IT2C) returns.

Failing to meet these deadlines triggers automatic statutory interest charges. Engaging a CPA practice ensures 100% filing accuracy.

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