TAX OBLIGATIONS AND DEADLINES IN KENYA

	TAX HEAD	TAX PAYMENT DEADLINES
1	Corporation Tax – Installment Taxes
	1^st Installment	By 20^th of 4th month in the current year
	2^nd Installment	By 20^th of 6th month in the current year
	3^rd Installment	By 20^th of 9th month in the current year
	4^th Installment	By 20^th of 12th month in the current year
	Return Tax Balance	By end of the 4^th month after year end

2	Withholding VAT @6%	Remitted on weekly basis by Monday of the following week

3	Pay As You Earn – PAYE	By 9^th of the following month

4	National Hospital Insurance Fund – NHIF	By 9^th of the following month

5	National Industrial Training Authority – NITA	By 10^th of the following month
6	Catering Levy – Tourism Levy	By 10^th of the following month

7	National Social Security fund – NSSF	By 15^th of the following month

8	Residential Rental Income Tax	By 20^th of the following month
9	Withholding Tax from professionals, technical services..	By 20^th of the following month
10	Value Added Tax	By 20^th of the following month

11	Excise Duty.	By 20^th of the following month
12	Kenya Bureau of Standard – KEBS (Standard Levy)	By 20^th of the following month
13	Aviation Fees	By 20^th of the following month