02/06/2026
Happy New Month
JUNE 2️⃣0️⃣2️⃣6️⃣TAX FIXTURES🇰🇪
1️⃣ Statutory taxes and returns (due for May 2026)
✓9th June 2026: PAYE, NSSF, SHIF, Housing Levy, NITA.
✓10th June 2026: Catering Levy.
✓20th June 2026: VAT, Residential Rental Tax (MRI), Excise Duty, TOT, SEPT, and KEBS Standard Levy.
2️⃣Corporation tax – returns and payments
Due date: 20th June 2026.
✓1st installment tax: For financial year ending February.
✓2nd installment tax: For financial year ending December.
✓3rd installment tax: For financial year ending September.
✓4th installment tax: For financial year ending June.
3️⃣ Farming installments
Due date: 20th June 2026.
✓4th installment tax: For financial year ending June.
4️⃣ Ongoing filings and key updates
Individual Income Tax Return for year of income 2025: final deadline 30th June 2026.
✓Quarterly Withholding Tax Returns: prepare for Q2 submission in July.
✓Ensure all 2025 income and expenses are fully reconciled with eTIMS invoices before filing.
5️⃣Important note
✓Withholding, VAT, WHT, Rental WHT, and DAT are payable within 5 working days after deduction is made.
✓File and pay via the iTax portal before 30th June 2026 to avoid penalties and interest.
✓Late filing of annual returns attracts penalties.
Abbreviations
✓PAYE: Pay As You Earn.
✓NSSF: National Social Security Fund.
✓SHIF: Social Health Insurance Fund.
✓NITA: National Industrial Training Authority.
✓VAT: Value Added Tax.
✓MRI: Monthly Residential Rental Income.
✓TOT: Turnover Tax.
✓SEPT: Standard Excise Pass Through.
✓KEBS: Kenya Bureau of Standards.
✓WHT: Withholding Tax.
✓DAT: Digital Asset Tax.
✓eTIMS: Electronic Tax Invoice Management System.