Abstract: This study was meant to analyse the factors influencing tax compliance among the SMEs in Kenya. To achieve this aim, Kiambu County was taken as a case study. In various previous years revenue targets have been set by either the treasury or commissioner general but they are never met. Therefore the actual revenue collected has always been behind the targets. This is as a result of tax non compliance. Tax non-compliance may be measured in terms of the tax gap. It is very clear that there have been tax gaps every fiscal year. Therefore the researcher opted to carry out this study with the aim of analyzing factors influencing tax compliance among the SMEs and recommend measures to be put in place by the government and KRA to enhance tax compliance in this sector.