Kenya · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Every business and employee needs a KRA Personal Identification Number (PIN), obtained online on iTax. Employers file and pay PAYE by the 9th of the following month and VAT-registered businesses file VAT returns by the 20th; companies pay instalment tax during the year and file the annual return within six months of the year end. Invoices must be issued through the KRA's electronic Tax Invoice Management System (eTIMS), and the Finance Act 2026 tightened penalties for not using the electronic tax systems. A small-business turnover tax replaces income tax for qualifying resident businesses; check the current rate and band with the KRA.
- A KRA PIN is required for every business and employee.
- PAYE is due by the 9th and VAT returns by the 20th of the following month.
- Invoices are issued through eTIMS.
- Kenya Revenue Authority (KRA)
Kenya Revenue Authority: income tax, VAT, PAYE and customs.
Government portals
- Business Registration Service (BRS) — Company, LLP and business-name registration, official searches and insolvency.
- Kenya Revenue Authority (KRA) — Tax PINs, income tax, PAYE, VAT, eTIMS invoicing and customs.
- Directorate of Immigration Services — Work permits and passes, permanent residence, eTA and passports.
- Office of the Data Protection Commissioner (ODPC) — Registration of data controllers and processors, complaints and breach reports.