Why the KRA calendar matters
KRA penalties are triggered by dates, not just by errors. A correct return filed late still attracts a penalty, and an unpaid balance accrues interest. For a business juggling income tax, VAT and PAYE, the calendar has several recurring dates, and missing any one is avoidable but costly.
The deadlines are fixed and recurring: income tax annually, VAT and PAYE monthly. Most are due early in the following month, so a busy month-end can run into a filing deadline if you are not prepared.
The defence is preparation: keep records that reconcile (so filing is quick) and set reminders for each recurring date. Software that tracks your obligations removes the risk of a missed deadline entirely.
The 2026 KRA filing calendar
These are the recurring deadlines for the main taxes.
- 1
Annual income tax return: 30 June
The individual income tax return for the year to 31 December 2025 is due by 30 June 2026. Companies have their own annual deadline based on their accounting period. File even if nil.
- 2
Monthly VAT return: 20th
VAT-registered businesses file and pay VAT by the 20th of the following month (for example, June's VAT by 20 July). File nil if you had no sales.
- 3
Monthly PAYE return: 9th
Employers file the PAYE (P10) and pay by the 9th of the following month (June's PAYE by 9 July).
- 4
SHIF, NSSF and Housing Levy: monthly
These statutory deductions are remitted monthly to their respective bodies by their own deadlines, alongside PAYE. Confirm the current dates for each.
- 5
Withholding tax: by the 20th
Where you withhold tax on certain payments, it is generally remitted by the 20th of the following month, with a withholding certificate to the payee.
- 6
Instalment tax (companies): quarterly
Companies pay instalment tax in quarterly instalments through the year, based on estimated or prior-year tax, with a balance at year-end.
How businesses miss deadlines
Treating filing as a year-end task
VAT and PAYE are monthly. Leaving everything to year-end means missing dozens of monthly deadlines. Build the monthly rhythm in.
Confusing filing and payment dates
For VAT and PAYE the return and the payment share the deadline. Submitting on time but paying late still attracts a penalty.
Forgetting nil periods
A registered business files nil returns in months with no activity. Skipping them because there was nothing to declare still attracts a penalty.
No reminders
Relying on memory across several recurring dates guarantees an eventual miss. Set reminders or use software that tracks obligations.
Records not ready in time
If reconciling sales takes days, you risk filing late. Keep eTIMS-aligned records so the figures are always ready.
A business stops missing deadlines
A business in Nairobi kept incurring small penalties: a late VAT month here, a late PAYE filing there, because filing depended on reconstructing figures that were never ready in time.
After moving sales onto a system that issued eTIMS invoices, the figures were always current, and the owner set reminders for the 9th, the 20th and 30 June.
The penalties stopped. Filing became a quick monthly routine because the records were ready and the dates were tracked, not remembered at the last minute.
Trading without eTIMS-compliant tax invoices risks KRA penalties, blocked VAT input claims for your customers, and receipts a business buyer cannot expense.
Veira signs every sale to KRA eTIMS automatically, so each receipt is compliant the moment it prints, with no separate device to reconcile.
How Veira keeps you ahead of deadlines
Veira keeps your eTIMS records and payroll figures current and reconciled, so the data for every return is ready before the deadline rather than reconstructed at the last minute. Filing becomes a quick routine instead of a scramble.
Because your sales, eTIMS invoices and payroll all live in one system, you always know your position for VAT, PAYE and income tax, and you file on time with correct figures, from KES 2,999 a month.
Frequently asked questions
When is the KRA income tax return due in 2026?
When are VAT returns due in 2026?
When are PAYE returns due?
What happens if I miss a KRA deadline?
Do filing and payment have the same deadline?
How can I make sure I never miss a deadline?
KRA penalties are triggered by dates, so the calendar is your first line of defence: 30 June for income tax, the 20th for VAT, the 9th for PAYE. Veira keeps your figures ready and your obligations clear so you never miss one, from KES 2,999 a month. Book a free demo.