The year of income is a calendar year.
Individual self-assessment tax returns must be filed by 30 June in the year following the year of income. Spouses can file separate self-assessment returns.
Payment of tax
The majority of tax on employees is paid by withholding from salaries and benefits under the PAYE system. Any further tax liability is based on self-assessment, and it must be paid by 30 April following the year of income to which the liability relates.
An individual (other than one whose total taxable income has been subjected to tax at source) whose tax liability exceeds KES 40,000 per annum is required to pay four instalment taxes by 20 April, 20 June, 20 September, and 20 December. The instalment tax payable on each due date is 25% of the lower of 110% of tax assessed in the prior year or the taxpayer's estimate of the current year's tax liability.