Pay advance tax on a commercial vehicle
Kenya Revenue Authority · sources read 30 Sep 2026
If you own a commercial vehicle such as a matatu, taxi, lorry or pick-up, pay advance tax on iTax every year by 20 January, or before the vehicle changes owner. iTax works out the amount from the vehicle's details, then you pay by bank or M-Pesa paybill 572572.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- Every year by 20 January, or before the vehicle is transferred to a new owner
- Where
- Online on the KRA iTax portal; pay at a bank or by M-Pesa
What you need
- Your KRA PIN and iTax password
- The vehicle's registration number, body type and make, plus its passenger capacity (or load capacity in tonnes for goods vehicles)
- Keep the registration certificate, inspection reports and past advance tax receipts
Steps
- Log in to iTax with your PIN and password. Go to Payments, then Payment Registration.
- Choose Tax Head: Income Tax, Tax Subhead: Advance Tax, Payment Type: Self-Assessment, and the tax period.
- Enter each vehicle's details. iTax calculates the amount, then generates a payment slip.
- Pay at the bank with the slip, or on M-Pesa paybill 572572 using the payment registration number as the account number.
Watch out
- NTSA registration, transfer, licensing and inspection of a commercial vehicle need proof that advance tax is paid.
- It is not a final tax. Declare what you paid in your yearly income tax return and pay any balance.
- Paying late costs a 5% penalty plus 1% interest a month on the unpaid tax.
Who can apply
- Every owner of a commercial vehicle, such as a matatu, taxi, bus, lorry or pick-up used for business
- Not needed for tractors or trailers used for farming
- Not needed for commercial vehicles registered to public institutions, with proof of their status
Official sources (4)
- Advance Tax kra.go.ke · read 30 Sep 2026
- Overview of Advance Tax (brochure) kra.go.ke · read 30 Sep 2026
- Commercial vehicle owners required to pay advance tax (KRA blog, 25/05/2022) kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026