Monthly Obligations:
7th of Each Month:
Deadline to pay:
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- Pay-As-You-Earn (PAYE) taxes
- Skills Development Levy (SDL)
- Other applicable withholding taxes
20th of Each Month: Deadline to:
- File and pay Value Added Tax (VAT) for the previous month
- Submit Digital Service Tax (DST) returns.
Quarterly and Annual Obligations:
31st March:
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- First installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in September of the previous year.
30th June:
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- Second installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in December of the previous year.
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30th September:
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- Third installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in March.
31st December:
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- Fourth installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in June.
