KRA PAYE penalty calculator

Employers file the PAYE return and pay the tax by the 9th of the following month. Miss either date and KRA adds penalties.

Enter the PAYE due and how late you were to see what you owe.

How it's calculated

Late filing: the higher of 25% of the tax due or Ksh 10,000.
Late payment: a penalty of 5% of the tax due.
Interest: 1% of the unpaid tax for each month or part of a month until it is paid in full.

PAYE of KSh 50,000 paid two months late, with the return on time, costs KSh 2,500 of penalty and KSh 1,000 of interest.

When is PAYE due?

On or before the 9th day of the month after the one in which you paid the salaries.

What if I file a nil return late?

You still have to file a return when there is no PAYE. KRA sets the late filing penalty at the higher of 25% of the tax due or Ksh 10,000.

What if I did not deduct PAYE at all?

KRA charges the higher of 25% of the tax involved or Ksh 10,000 for failing to deduct and account for the tax.

Up-to-date official data

Data checked against the official source on 17 October 2026.

We check the official sources automatically, every day.