TAX HEAD             TAX PAYMENT DEADLINES

1. Corporation Tax – Installment Taxes
   • 1st Installment By 20th of 4th month in the current year
   • 2nd Installment By 20th of 6th month in the current year
   • 3rd Installment By 20th of 9th month in the current year
   • 4th Installment By 20th of 12th month in the current year
   • Return Tax Balance By end of the 4th 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 9th of the following month
4. National Hospital Insurance Fund – NHIF By 9th of the following month
5. National Industrial Training Authority – NITA By 10th of the following month
6. Catering Levy – Tourism Levy By 10th of the following month
7. National Social Security fund – NSSF By 15th of the following month
8. Residential Rental Income Tax By 20th of the following month
9. Withholding Tax from professionals, technical services.. By 20th of the following month
10. Value Added Tax By 20th of the following month
11. Excise Duty. By 20th of the following month
12. Kenya Bureau of Standard – KEBS (Standard Levy) By 20th of the following month
13. Aviation Fees By 20th of the following month