PAYE for employers: register, file and pay by the 9th
Kenya Revenue Authority · sources read 1 Oct 2026
If you pay employees, add the PAYE obligation to your KRA PIN, deduct tax at 10% to 35% of monthly pay minus KSh 2,400 personal relief, and file and pay on iTax by the 9th of the next month.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- KRA adds PAYE to your PIN within 5 working days of getting the required documents
- Deadline
- File the PAYE return and pay the tax by the 9th of the following month
- Where
- Online on the KRA iTax portal
What you need
- To add the PAYE obligation: CR12 for companies, and ID, passport or alien ID for directors or individuals
- Verified phone number and email address
- A sample of your payroll or employee details
Steps
- Register the PAYE obligation on your KRA PIN before you start paying staff.
- Each month, work out PAYE on each employee's taxable pay: 10% on the first KSh 24,000, 25% on the next KSh 8,333, 30% on the next KSh 467,667, 32.5% on the next KSh 300,000 and 35% on everything above KSh 800,000.
- Take personal relief of KSh 2,400 a month (KSh 28,800 a year) off the tax for resident employees, then deduct what's left from their pay.
- On iTax, go to Returns, File Return, choose Income Tax - PAYE. Download the Excel form, fill it, validate it and upload the zipped file.
- Generate a payment slip under Payments, Payment Registration (tax head Income Tax, subhead PAYE). Pay at the bank or on M-Pesa paybill 222222 with the Payment Registration Number as the account.
Watch out
- No PAYE to declare this month? You still have to file a nil PAYE return.
- Filing the PAYE return late costs 25% of the tax due or KSh 10,000, whichever is higher.
- Give each employee a P9, a summary of their pay for the year. They need it to file their own annual return.
- PAYE is worked out after taking off NSSF, SHIF and the Housing Levy from your gross pay.
Who can apply
- Anyone who pays salaries or wages to employees
Official sources (4)
- Pay As You Earn (PAYE) kra.go.ke · read 1 Oct 2026
- KRA Service Charter (April 2026) kra.go.ke · read 30 Sep 2026
- Filing Returns on iTax (FAQs) kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026