How to Pay KRA Penalties After Missing the Deadline

The Kenya Times ~ Trending, Breaking News and Videos How to Pay KRA Penalties After Missing the Deadline The Kenya Revenue Authority (KRA) requires all taxpayers to file their tax returns by June 30 every year. However, missing this deadline comes with consequences, as KRA automatically charges penalties and interest on late returns or unpaid taxes. Clearing tax penalties is not optional. Failure to do so locks you out of vital services such […] This post How to Pay KRA Penalties After Missing the Deadline first appeared on The Kenya Times ~ Trending, Breaking News and Videos and is written by Annah Nanjala Wekesa

News Aug 27, 2025 0 0 Add to Reading List

The Kenya Times ~ Trending, Breaking News and Videos

How to Pay KRA Penalties After Missing the Deadline

The Kenya Revenue Authority (KRA) requires all taxpayers to file their tax returns by June 30 every year. However, missing this deadline comes with consequences, as KRA automatically charges penalties and interest on late returns or unpaid taxes.

Clearing tax penalties is not optional. Failure to do so locks you out of vital services such as obtaining a tax compliance certificate, which is often required for job applications, tenders, or government services.

Offences and Penalties

KRA imposes strict fines for tax offences. Below are some of the common offences and their penalties:

Offence	Penalty
Late filing of Pay-As-You-Earn (PAYE)	25% of the tax due or Ksh 10,000, whichever is higher
Late payment of PAYE tax	5% of the tax due + 1% interest per month
Failure to deduct Withholding VAT / Withholding Rental Income Tax	10% of the tax is involved
Late payment of Withholding Tax (Income, VAT, Rental)	5% of the tax due
Late filing of Monthly Rental Income (MRI)Returns	Individuals: 5% of tax due or Ksh 2,000 (whichever is higher) Non-Individuals: 5% of tax due or Ksh. 20,000 (whichever is higher)
Late payment of MRI	5% of the tax due + 1% interest per month
Late payment of Stamp Duty	5% of the duty payable
Late filing of Excise Duty Return	5% of tax due or Ksh 10,000, whichever is higher
Late payment of Excise Duty Tax	5% of the tax due + 1% interest per month
Late filing of VAT Return	5% of the tax due or Ksh 10,000, whichever is higher
Late payment of VAT tax	5% of the tax due + 1% interest per month
Late filing of Income Tax (Company/Partnership Returns)	5% of the tax due or Ksh 20,000, whichever is higher
Late payment of Income Tax for Non-Individuals	5% of the tax due + 1% interest per month
KRA PIN-related offences	Ksh 2,000 per offence