Tax Obligation Map
Map every KRA, county, and statutory obligation that applies to your business based on its structure, size, and sector.
Your obligations
- Corporation TaxInstalments quarterly; annual return by 30 June
30% of taxable profit (resident company)
- Turnover Tax (TOT)Monthly by 20th
3% of gross monthly sales (turnover KES 1M–25M)
- PAYEMonthly by 9th
Graduated tax withheld from employee salaries
- NSSFMonthly by 9th
Tier I & II contributions (employer + employee)
- SHIF (formerly NHIF)Monthly by 9th
2.75% of gross salary
- Affordable Housing LevyMonthly by 9th
1.5% employer + 1.5% employee on gross
- County Single Business PermitAnnual
Tiered annual fee based on premises & activity
- Withholding Tax (where applicable)By 20th of following month
On rent, professional fees, dividends, etc.
For guidance, not professional advice. Talk to an advisor for decisions that matter.