Income Tax Deadlines
Overview
Understanding tax deadlines is crucial for compliance and avoiding penalties. This guide provides comprehensive information about income tax filing and payment deadlines for different taxpayer categories.
Individual Taxpayers
Annual Return Filing
Filing DeadlineJune 30th
Tax YearJanuary 1st - December 31st
Late Filing Penalty25% of tax due
Business Taxpayers
Sole Proprietors
Filing DeadlineJune 30th
Payment DeadlineApril 30th
Penalty20% of tax due
Partnerships
Filing DeadlineSeptember 30th
Payment DeadlineApril 30th
Penalty25% of tax due
Corporate Taxpayers
Corporations
Filing Deadline6 months after year-end
Payment Deadline4 months after year-end
Late Filing Penalty25% of tax due
Provisional Tax
First Installment
Due DateMarch 20th
Amount50% of estimated tax
Second Installment
Due DateJune 20th
Amount25% of estimated tax
Third Installment
Due DateSeptember 20th
Amount25% of estimated tax
Penalties & Interest
Late Filing Penalties
- 25% of tax due for late filing
- Additional 5% for each month of delay
- Maximum penalty of 100% of tax due
- Criminal prosecution for willful evasion
Interest Charges
- 1% per month on unpaid tax
- Compounded monthly
- Applies from due date until payment
- No maximum limit on interest
Extension Requests
How to Request an Extension
Eligibility
- Valid reason for delay (illness, natural disaster, etc.)
- Request must be submitted before original deadline
- Supporting documentation required
- Extension granted at Commissioner's discretion
Application Process
- Submit written request with supporting documents
- Include proposed new deadline
- Explain reason for extension
- Pay estimated tax to avoid penalties
Important Reminders
Before Filing
- Gather all required documents
- Verify income and expense records
- Calculate estimated tax liability
- Review previous year's return
After Filing
- Keep copies of all documents
- Monitor payment confirmations
- Respond to any inquiries promptly
- Plan for next year's obligations
Calendar of Deadlines
| Month | Deadline | Description |
|---|---|---|
| March | 20th | First provisional tax installment |
| April | 30th | Final tax payment deadline |
| June | 20th | Second provisional tax installment |
| June | 30th | Individual tax return filing |
| September | 20th | Third provisional tax installment |
| September | 30th | Partnership return filing |
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📧 deadlines@taxauthority.gov.ke