Karibu Manufacturing — Demo/ScopeTax
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KE-2026.08-r1 · 128 cited parameters

Tax

Thirty-six simulations for Kenya. Every figure arrives with its workings, the section it comes from, and a hash you can re-prove it from years later.

Tax amnesty closes104 daysSettle principal accrued to 31 Dec 2025 by 2026-12-31 and 100% of penalties and interest is waived. It does not renew.
Rules expiring within 120 days128Advance tax annual minimum per vehicle; Advance tax, passenger vehicles, per passenger per month; Advance tax, load-carrying vehicles, per tonne per year; Affordable Housing Levy, employee share; Affordable Housing Levy, employer share; Affordable Housing Levy late remittance penalty; Capital expenditure cap on a non-commercial motor vehicle; Second Schedule investment allowance rates (class@firstYear@subsequent); Capital gains tax, NIFC-certified firm meeting the investment and holding tests; Capital gains tax rate; Corporation tax, non-resident company with a permanent establishment; Tax on dividends distributed out of untaxed gains or profits; Deemed interest on interest-free non-resident related-party debt; Export Processing Zone enterprise - years eleven to twenty; Export Processing Zone enterprise - first ten years; Years disallowed interest may be carried forward; Interest deduction limit, proportion of EBITDA; Years a tax loss may be carried forward; Nairobi International Financial Centre certified company - first ten years; Repatriated income tax on a permanent establishment; Corporation tax, resident company; Special Economic Zone - years eleven to twenty; Special Economic Zone enterprise, developer or operator - first ten years; Import Declaration Fee, proportion of customs value; Railway Development Levy, proportion of customs value; Voting-power threshold for the inter-corporate dividend exemption; Minimum top-up tax, minimum effective tax rate; Substance-based income exclusion, proportion of eligible tangible assets; Substance-based income exclusion, proportion of eligible payroll; Minimum top-up tax, consolidated group turnover threshold (EUR); Annual inflation indexation of specific excise rates is available; Excise duty on services (service@rate); Commissioner's prescribed market interest rate; Fringe benefit tax rate (employer-borne); Exempt gratuity contribution as a proportion of contract-period emoluments; Minimum contract length for the gratuity contribution exemption; Date from which gratuity for service is exempt; Years over which pre-July-2025 service gratuity is spread backwards; Instalment tax de minimis - INDIVIDUALS ONLY; Prior-year basis uplift for instalment tax; Months after year end for the balance of tax; Months after year end for a non-individual annual return; Months after year end for an individual annual return; Residential rental income tax, lower bound of annual gross rent; Residential rental income tax rate; Residential rental income tax, upper bound of annual gross rent; Industrial training levy, per employee per month; NSSF contribution rate, each of employee and employer; NSSF Tier I upper earnings limit; NSSF Tier II upper earnings limit; Affordable Housing Relief (s.30A) still available; PAYE graduated bands (monthly widths); Exempt employment income, certified persons with disability; Housing benefit, proportion of employment income; Housing benefit, agricultural employee in employer-provided quarters; Insurance relief cap; Insurance relief rate; Employer-provided meals exemption; Owner-occupier interest deduction cap; Motor vehicle benefit, proportion of initial cost per month; Commissioner's prescribed motor vehicle benefit scale (cc@monthly); Aggregate non-cash benefit exemption; Allowable pension contribution cap; Allowable pension contribution as a proportion of pensionable pay; Subsistence / per diem treated as reimbursement; Personal relief (residents only); Post-retirement medical fund contribution, deductible cap; Significant economic presence tax, deemed taxable profit margin; SHIF late remittance penalty; SHIF minimum monthly contribution; Social Health Insurance Fund contribution rate; Turnover tax, lower turnover bound; Turnover tax rate; Turnover tax, upper turnover bound; Months after group year-end to file the country-by-country report; Country-by-country reporting, consolidated group turnover threshold; Days to conclude an out-of-forum settlement; Years within which the Commissioner may amend an assessment; Amnesty - date by which the principal must be settled; Amnesty - periods with principal accrued up to this date qualify; Tax avoidance penalty as a multiple of the tax avoided; Direction a due date rolls when it falls on a non-working day; Electronic filers keep the original statutory due date; Failure to issue an electronic tax invoice, minimum for a company; Failure to issue an electronic tax invoice, minimum for an individual; Failure to issue an electronic tax invoice, proportion of tax due; Working days to appeal to the High Court; Cap on accrued interest as a multiple of the principal tax; Late filing of a non-individual income tax return, minimum; Late filing of a non-individual income tax return, proportion of tax payable; Late filing of an individual income tax return, minimum; Late filing of an individual income tax return, proportion of tax payable; Late filing of an employment-income return, minimum; Late filing of an employment-income return, proportion of tax due; Late filing of a turnover tax return, per month; Late filing of a VAT or excise return, minimum; Late filing of a VAT or excise return, proportion of tax payable; Late payment interest, per month or part month; Late payment penalty; Working days to lodge a notice of objection; Days for the Commissioner to issue an objection decision; Failure to submit a document other than a return, cap; Failure to submit a document other than a return, per day; Days after a written demand before a penalty becomes due; Failure to keep records where no tax is payable; Failure to keep records, proportion of tax payable; Years for which records must be kept; Failure to register, cap; Failure to apply for registration or deregistration, per month; Tax shortfall penalty where the statement was made deliberately; Tax shortfall penalty; Reduction in the shortfall penalty for voluntary disclosure; Non-refundable Tax Appeals Tribunal filing fee; Days to file the memorandum of appeal after the notice; Working days to lodge a notice of appeal with the Tax Appeals Tribunal; Failure to deduct or remit withholding tax, cap; Failure to deduct or remit withholding tax; The 90%/10% input-tax de minimis thresholds are available; Long-stop after which bad-debt relief may no longer be claimed; Years after the supply before bad-debt relief may be claimed; Months within which a credit note may be issued; Months after the tax period in which input tax must be claimed; VAT rate on motor spirit, illuminating kerosene and gas oil; Months within which a VAT refund must be applied for; Compulsory VAT registration threshold, rolling twelve months; Reverse-charge VAT on imported services; VAT standard rate; Withholding VAT rate
Parameters under review8Where reputable sources disagree, the engine names the position it took and the alternative.
Rules in force2026-12-31KE-2026.08-r1 from 2026-01-01

What is due next

Full calendar
DueObligationPeriodWhat you do
2026-09-20Instalment taxYear to 2026-12-31, instalment 3 of 4Pay a quarter of the year's estimated tax.
2026-09-20VAT return (VAT3)2026-08File the VAT3 for last month and pay. A nil return is still required.
2026-10-05Withholding tax remittance2026-09Remit tax withheld from suppliers. Certificates issue automatically from iTax.
2026-10-09Affordable Housing Levy2026-09Remit 1.5% deducted from pay and 1.5% from the business.
2026-10-09Industrial training levy2026-09Remit KES 50 per employee. The business bears it; do not deduct it from pay.
2026-10-09NSSF contributions2026-09Remit employee and employer contributions for last month.
2026-10-09PAYE (form P10)2026-09File the P10 for last month's payroll and pay the tax deducted.
2026-10-09SHIF / SHA contributions2026-09Remit 2.75% of each employee's gross pay.

Generated from a representative profile — a VAT-registered company with employees, a December year end and a withholding agent appointment. Set this tenant’s registrations to make it theirs.

Read this before relying on a figure

  • SHIF, the Affordable Housing Levy and post-retirement medical fund contributions are DEDUCTIONS from taxable employment income, not reliefs, from 27 December 2024. The Affordable Housing Relief in s.30A was repealed. An engine still applying the pre-2024 order under-deducts for every earner above the first band and over-deducts for none.
  • Tax losses carry forward FIVE years (Finance Act 2025, from 1 July 2025), not indefinitely. The treatment of losses that arose before that date is genuinely unsettled and is exposed as an explicit policy choice rather than assumed.
  • The 90%/10% input VAT de minimis thresholds were REPEALED on 27 December 2024. Apportionment is now pure actual-use with no safe harbour in either direction.
  • The 8% VAT rate on petroleum EXPIRES on 14 October 2026 and no instrument yet covers the period after it. Fuel computations dated after that will refuse rather than guess.
  • Due dates roll BACKWARD to the previous working day under TPA s.77(1), and do not roll at all for electronic filers. Dispute deadlines under s.77(2) are counted in working days. Two different clocks.
  • The 2026 tax amnesty closes on 31 December 2026. Settling principal accrued to 31 December 2025 waives 100% of penalties and interest. It is the single largest cash item on most clients' calendars.
  • Schedule paragraph numbers throughout are unverified: Kenya Law was unreachable when this release was compiled, and KRA's hosted consolidations truncate before the Schedules. Every affected citation says so.