How to File your Advance Tax Returns

File your Withholding Tax Returns
File your Withholding Tax Returns

What is advance Tax?

This is a tax paid in advance before a public service vehicle or commercial vehicle is licensed at the rates applicable.

What are the tax rates for advance tax?

  1. For vans, pick-ups, trucks, prime movers, trailers and lorries; Kshs. 1,500 per ton of load capacity subject to a minimum of Kshs. 2,400 per year of income;
  2. For saloons, station-wagons, mini-buses, buses and coaches; Kshs. 60 per passenger capacity per month subject to a minimum of Kshs. 2,400 per year of income.

Is advance tax a final tax?

Advance tax is not a final tax. Individuals who have paid any advance tax are required to declare the same in their individual income tax returns submitted yearly and pay any additional tax due.

Apply Online

Step 1: Get started by logging in to Kenya Revenue Authority Portal

  1. Go to KRA online tax portalย :ย KRA online tax portalย and log in.
  2. Enter KRA PIN then click continue.
  3. Enter password and security stamp to login to your KRA account.

Step 2: Payment registration

  1. Click on the payment icon and select payment registration

Step 3: Select payment obligation and tax period

  1. Under tax head icon select (income tax)
  2. Under the tax sub head icon select (Advance tax)
  3. Under Payments type icon select ( self-assessment tax)
  4. Select tax period you want to pay (e.g. Jan 2019 to Dec 2019)
  5. Choose the mode of payment (cash /cheque/ RTGS)

Step 4: Download the payment slip and make payment

  1. After making the selections above click submit to download a payment slip
  2. Proceed to make payment using payment slip.