File company income tax returns (IT2C) and pay instalment tax
Kenya Revenue Authority · sources read 30 Sep 2026
A company files its income tax return (IT2C) on iTax within six months after its accounting year ends. If the year's tax will be over KSh 40,000, pay it during the year in four instalments.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- File the return within 6 months after the accounting year ends. For a January to December year, that is 30 June of the next year.
- Deadline
- Instalments: 25% each by the 20th day of the 4th, 6th, 9th and 12th month of the accounting year
- Deadline
- Any balance of tax is due by the 30th day of the 4th month after the year ends, before the return is due
- Where
- Online on the KRA iTax portal
What you need
- Financial statements, with the records checked by a certified auditor
Steps
- During the year, if the company's tax will be over KSh 40,000, pay instalment tax on iTax in four equal parts.
- After the year ends, prepare the financial statements and have a certified auditor check the records.
- Log in to iTax with the company PIN and file the Income Tax Company Return (IT2C).
- If tax is still owed, generate a payment slip on iTax and pay at a KRA appointed bank.
Watch out
- Filing late costs 5% of the tax due or KSh 20,000, whichever is higher.
- Paying late costs 5% of the tax due plus interest of 1% every month until it is paid.
- Farming companies pay differently: 75% by the 20th day of the 9th month, and the last 25% by the 20th day of the 12th month.
Who can apply
- Limited companies, trusts and co-operatives
- Foreign companies operating in Kenya or with a branch here, on income earned in Kenya
- Not for partnerships. They file a partnership return instead
Official sources (6)
- Taxation for Companies & Partnerships: Filing & Paying Taxes kra.go.ke · read 30 Sep 2026
- More about Corporation Tax (FAQs) kra.go.ke · read 30 Sep 2026
- Offences & Penalties kra.go.ke · read 30 Sep 2026
- KRA Service Charter (April 2026) kra.go.ke · read 30 Sep 2026
- Companies & Partnerships: Types of Taxes kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026