How to File KRA Tax Returns in Kenya

Every person with a KRA PIN and an Income Tax obligation must file an annual income tax return. This guide helps you choose the right filing path on the official KRA iTax portal and prepare the records you need before submitting.

Who Must File

KRA says every person with a KRA PIN and Income Tax obligation must file an annual return, whether they earned income or not. If you had no income during the return year, file a Nil return instead of ignoring the filing season.

Choose Your Filing Path

Employment Income Only

Use this path if your only income for the return year was salary or wages handled through PAYE. KRA says employment details are prepopulated on iTax for easier filing, but you still need to verify them against your P9.

• What you need: KRA PIN, iTax password, P9 form, and any supporting records that apply to your situation.
• Start here: ITR for Employment Income Only walkthrough.

Employed With Additional Income

Use a broader individual income tax return if you had employment income plus freelance, consultancy, online work, farming, rental, business, or other income. Declare all income earned during the return year and keep records for any expenses or credits you claim.

• What you need: P9, records for additional income, withholding tax certificates where applicable, and expense records.
• Start here: Complex or mixed-income filing guide.

Business Income

If you run a business, prepare records of income and allowable expenses for the year. KRA says business income should be declared unless it was already accounted for under a monthly Turnover Tax regime.

• What you need: income records, expense records, books of account, withholding certificates, instalment tax details, and eTIMS/TIMS records where applicable.
• Start here: Complex or mixed-income filing guide.

Withholding Tax Certificates

Where withholding tax is not final, declare the related income and use the withholding tax as a credit against tax payable. Confirm the certificate details are reflected correctly before submission.

No Income or Nil Return

If you had no income for the return year but still have an Income Tax obligation, file a Nil return.

• Start here: How to file a Nil return on iTax.

What to Prepare Before Filing

• KRA PIN and iTax password.
• P9 form from your employer, if you were employed.
• Employer details if you had more than one employer.
• Withholding tax certificates where withholding tax applies.
• Business, rental, farming, consultancy, online work, or other income records.
• Expense records and invoices for the filing path you choose.
• Bank, mobile money, or other documents that help confirm your income and payments.

If you cannot log in, reset your password before the filing deadline: How to reset your iTax password.

What to Verify Before Submission

• Employment income prepopulated on iTax matches your P9.
• Gross pay and PAYE deducted match your P9.
• Housing Levy and Social Health Authority contributions are reflected where applicable.
• Withholding tax credits are correctly applied where withholding tax is not final.
• All income for the year is declared.
• Expenses claimed are supported by the records KRA may validate.
• The result is clear before you submit: zero balance, tax due, or refund.

Do not submit if the figures do not match your records. Pause, check the P9 or source records, contact your employer or KRA, and use the amendment route if you discover an error after filing.

Current-Season Notes for 2025 Returns Filed in 2026

KRA's 2026 filing-season guidance says the 2025 return covers income earned from 1 January 2025 to 31 December 2025 and must be filed by 30 June 2026.

For the 2025 return only, KRA has allowed taxpayers to declare valid business expenses that may not be supported by eTIMS/TIMS invoices. KRA says those expenses may be uploaded during filing and will be subject to validation after submission. From the 2026 year of income onwards, KRA says declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS/TIMS, subject to the law and exceptions that apply.

Common Issues

P9 or Employer Details Do Not Match

Check the P9 against the employment details shown on iTax. If the mismatch is from employer reporting, contact your employer before submitting.

Portal or Password Problems

Try again outside peak hours, clear your browser cache, or reset your iTax password. If the account remains locked, contact KRA support.

Additional Income Not Covered by the Simple Return

Do not use the employed-only path if you had additional income. Use the wider individual return path and keep supporting records.

Mistake Found After Filing

KRA says you can submit an amended return through iTax. Do it promptly, especially if additional tax is payable.

Deadlines, Penalties, and Support

File before the generated deadline shown above. KRA's 2026 public notice says taxpayers who fail to file 2025 returns by 30 June 2026 will be subject to default assessments under the Tax Procedures Act.

For penalty details, see tax penalties and charges in Kenya.

Official KRA support contacts from the current public notice:

• Phone: 020 4 999 999 or 0711 099 999.
• Email: callcentre@kra.go.ke.
• Portal: KRA iTax.

Detailed Guides

• ITR for Employment Income Only walkthrough.
• How to file a Nil return on iTax.
• Complex or mixed-income filing guide.
• How to reset your iTax password.
• Tax penalties and charges in Kenya.