KRA Late Filing Penalty Calculator

Find out how much you owe in penalties and interest for late KRA tax filing. The longer you wait, the more it costs.

KES

KRA Penalty Rules

Late Filing Penalty

KRA charges the higher of KES 20,000 or 5% of your tax due as a flat penalty for late filing. This applies per return, per period.

Late Payment Interest

On top of the filing penalty, KRA charges 1% per month (simple interest) on any unpaid tax amount. This compounds monthly until the full amount is paid.

How to Reduce Penalties

  • File immediately — the penalty is fixed, but interest stops accruing on the filing date
  • Apply for a payment plan — KRA offers instalment arrangements for tax debts
  • File nil returns if you earned nothing — avoids the KES 20,000 penalty entirely
  • Check for tax amnesty — KRA occasionally offers amnesty programmes that waive penalties
How to file KRA returns →Calculate your tax →