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?
- 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;
- 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.
Step 1: Get started by logging in to Kenya Revenue Authority Portal
- Go to KRA online tax portal : KRA online tax portal and log in.
- Enter KRA PIN then click continue.
- Enter password and security stamp to login to your KRA account.
Step 2: Payment registration
- Click on the payment icon and select payment registration
Step 3: Select payment obligation and tax period
- Under tax head icon select (income tax)
- Under the tax sub head icon select (Advance tax)
- Under Payments type icon select ( self-assessment tax)
- Select tax period you want to pay (e.g. Jan 2019 to Dec 2019)
- Choose the mode of payment (cash /cheque/ RTGS)
Step 4: Download the payment slip and make payment
- After making the selections above click submit to download a payment slip
- Proceed to make payment using payment slip.