Staying compliant in Kenya is no longer just about “filing when you remember.” With KRA validations (including system matching for VAT/withholding obligations) and tighter statutory reporting, the smartest businesses treat tax deadlines like rent—non-negotiable.

This guide breaks down the main monthly tax and statutory deadlines, explains who is affected, and gives you a practical February filing calendar you can follow every year.

Why a Tax Calendar Matters in 2026

A working tax calendar helps you:

• Avoid penalties and interest from late filing or late payment
• Prevent return rejections caused by missing obligations
• Maintain clean records for audits and compliance checks
• Plan cashflow properly (especially around the 9th and 20th)

The Core Monthly Deadlines in Kenya

Most monthly obligations fall into three key “deadline zones”:

1) Around the 9th of the following month

This is typically payroll-related and statutory remittances:

• PAYE (deducted from employee emoluments) – due on or before the 9th of the following month.
• SHIF (Social Health Insurance Fund) – contributions are remitted by the 9th day (the law provides for monthly contributions and remittance by the ninth day).
• NSSF – employer obligations include remitting contributions by the 9th day of the following month.
• Affordable Housing Levy (AHL) – due by the 9th working day after month-end.

Tip: Because AHL uses “9th working day,” the exact date may shift slightly depending on weekends/holidays.

2) Around the 15th of the following month

Commonly related to specific deductions like:

• HELB employer remittances – deductions must be remitted by the 15th day of the following month.

3) Around the 20th of the following month

This is the “KRA monthly filing peak,” covering many tax heads:

• VAT return & payment – due on or before the 20th of the following month.
• Withholding Tax – remitted by the 20th day of the following month.
• Excise Duty (where applicable) – excise returns filed by 20th of the following month.
• Turnover Tax (TOT) – due on or before the 20th of the following month (for eligible taxpayers).
• Monthly Rental Income (MRI) – filed and paid on or before the 20th of the following month.
• Digital Service Tax (DST) (where applicable) – due on or before the 20th of the following month.

February Tax Calendar (Practical Example)

February filings typically cover January activity (January payroll, January VAT period, January withholding deductions, etc.). Here’s what February usually looks like:

✅ By 9th February

• PAYE (January payroll)
• SHIF (January payroll contributions)
• NSSF (January contributions)
• Affordable Housing Levy – by 9th working day after January end

✅ By 15th February

• HELB deductions remittance (January deductions)

✅ By 20th February

• VAT return & payment (January VAT)
• Withholding Tax (tax withheld in January)
• Excise Duty (where applicable)
• Turnover Tax (if under TOT regime)
• Monthly Rental Income (January rent received)
• Digital Service Tax (where applicable)

Who Should Use This Tax Calendar?

This calendar is essential for:

• SMEs and growing businesses
• Employers (anyone with payroll)
• VAT registered businesses
• Consultants and professionals paying/receiving withholding tax
• Landlords under Monthly Rental Income (MRI)
• Businesses under Turnover Tax (TOT)
• Businesses with excisable goods/services
• Digital service providers (DST)

Common Compliance Mistakes We See

1. Missing “nil returns”
   Being registered for VAT/MRI/TOT means you may still need to file even when there’s no activity.
2. Treating AHL like a normal 9th deadline
   It’s the 9th working day—small difference, big impact on late penalties.
3. Late reconciliation before filing VAT/withholding
   Delays happen when records don’t match your filings.
4. Not planning cashflow around the 9th and 20th
   These two periods usually carry the biggest monthly compliance payments.

Best Practice: Your Monthly Compliance Routine

To stay clean and consistent:

• Week 1 (1st–7th): close books + payroll checks
• By 9th: payroll statutory remittances (PAYE/SHIF/NSSF/AHL)
• By 15th: HELB remittance checks (where applicable)
• By 20th: VAT, withholding, excise, TOT, MRI, DST (as applicable)
• End of month: reconcile ledgers, invoices, and statutory schedules

Need Help Setting Up a Monthly Tax Calendar?

At Juma Auditors, we help individuals and businesses set up a reliable monthly compliance system that includes:

• Monthly filing and payment support
• Payroll statutory remittances (PAYE, SHIF, NSSF, AHL, HELB)
• VAT and withholding reconciliation
• Rental income tax compliance
• SME advisory and audit readiness

🌐 www.jumaauditors.co.ke
📞 0725 948 551