KRA sets 9 November deadline for employers to file and pay October PAYE

Employers must file and remit October Pay As You Earn (PAYE) returns by Monday, 9 November 2026, or risk penalties and interest, the Kenya Revenue Authority has said.

What happened

The Kenya Revenue Authority (KRA) has reminded employers that the deadline for filing and paying October PAYE is November 9 [1][2]. One source describes employers as having only hours left to comply [1]. Another describes the deadline as approaching on Monday, November 9, 2026 [3]. The sources do not give the same account of how close the deadline is, and none gives the time of day it closes.

On Friday, November 6, KRA issued a nine-point checklist to guide employers through the process [1][2]. Under Section 37 of the Income Tax Act, employers must deduct PAYE from employees' earnings and remit it to KRA [1][2].

Why Kenyans are searching for it

The sources describe the deadline and the checklist but do not explain why searches for it are rising. They do not report a change in the rules or a new penalty, so this explainer does not speculate on the reason.

Key facts

• Employers must file monthly PAYE returns and remit the tax deducted from salaries and other taxable earnings by November 9 [1].
• Before filing, employers should prepare payroll records and confirm that each employee's KRA PIN is correct [1][2].
• Taxable benefits, including employer-provided housing and company vehicles, must be included when calculating PAYE [2][3].
• Deductions and reliefs must be applied, and the correct tax bands used [1][2]. One source says personal relief is Sh2,400 a month for resident employees [3].
• For 2026, monthly PAYE rates range from 10 to 35 per cent. The first Sh24,000 is taxed at 10 per cent and the next Sh8,333 at 25 per cent [2][3]. One source says the top rate of 35 per cent applies to monthly earnings above Sh800,000 [3].
• Employers must log in to iTax, submit the returns, generate a payment slip, pay, and keep the filing acknowledgement and proof of payment [1][2].

What to watch

Employers should check KRA's notices and the iTax platform for any updates before the deadline. The sources do not say whether KRA will extend the date. Employers who miss the deadline face penalties and interest, according to KRA as reported in [1] and [2]. The sources do not give the amounts of those penalties.

Sources

1. [1] Employers face final hours to file October PAYE returns - The Star, Kenya
2. [2] KRA Issues Directive to Employers Ahead of Monday Tax Deadline - Kenyans.co.ke
3. [3] What employers must do before Monday’s KRA PAYE deadline - Pulse Kenya

Compiled by the NairobiCity trend desk from the sources above.