| Tax Obligations | Due By | Penalties |
|---|---|---|
| Monthly residential rental tax @ 10% of the gross rent for Annual rental income between Sh. 288,000 to Sh.15 Million | 20th Day of the following month | Penalty on late filing: 2,000 or 5% of the tax due whichever is higher for individuals 20,000 or 5% of the tax due whichever is higher for corporates. Penalty on late payment: 5% of the tax due and |
| PAYE for Employees | 9th of the following Month | Penalty on late filing: 25% of the tax due or Kshs. 10,000. Penalty on late payment: 5% of the tax due and a late payment of 1% per month |
