How to File Tax Returns in Kenya 2024

Filing your annual tax returns is a legal requirement for all Kenyan taxpayers with a KRA PIN. There are three main options for submitting your 2024 tax returns:

Who Must File Tax Returns?

Every person with a KRA PIN is required to file a tax return.

Filing Options

1. NIL Return - For those with no income or income below the taxable threshold → Complete NIL Return Filing Guide

2. ITR Portal - For employment income only (recommended for most employees) This guide below covers the ITR portal method, focusing on the new 2024 levies and employment income filing.

3. Excel Option (IT1 Form) - For complex tax situations with multiple income sources → Excel Filing Guide with IT1 Form

Quick Reference

Filing Deadline: June 30, 2025
Tax Period: January 1 - December 31, 2024
Portal: KRA iTax Portal
Method:* The guide below provides guidance for: ITR for Employment Income Only

2024 Key Changes

Housing Levy: 1.5% of gross salary (March-November 2024)
SHIF: Replaced NHIF from October 2024 at 2.75% of gross salary
Post-Retirement Medical Fund: Optional (December 2024 only)

What You Need

Essential:

P9 form from your employer
KRA PIN and iTax password
Internet connection

For 2024 Reliefs:

Housing Levy contributions (March-November 2024)
NHIF payments (January-September 2024)
SHIF payments (October-December 2024)
Post-Retirement Medical Fund contributions (if applicable)

Filing Process

Access the Portal

Visit KRA iTax Portal
Log in with your KRA PIN and password
Navigate to Returns → ITR for Employment Income Only
Confirm return period: January 1 - December 31, 2024
Answer "Yes" to "Do you have employment income?"

Navigate the Form

The ITR form has sections A-T. Most are auto-populated. You'll mainly:

Confirm pre-filled information matches your P9
Answer questions about reliefs and deductions
Add new 2024 levy details

Key Sections to Complete

Section A - Basic Information

Life insurance policy? → Answer "Yes" (required for 2024 Affordable Housing Levy relief)
Answer other questions based on your situation

Section F - Employment Income

Confirm auto-populated employment details match your P9 form exactly.

Section L - Insurance Relief (Critical for 2024)

NHIF Relief (January-September 2024):

Enter NHIF PIN P051099232D and policy number
- NHIF PIN: P051099232D
- Policy Number: Your NHIF Number
Select "NHIF" as policy type
Enter total NHIF premiums paid Jan-Sep 2024
Click "Add"
Confirm the details are added below after clicking "Add"

Housing Levy Relief (March-November 2024):

Select "AHR" (Affordable Housing Relief) from dropdown
Enter annual Housing Levy paid Mar-Nov 2024
System calculates 15% relief automatically
Click "Add"
Confirm the details are added below after clicking "Add"

Post-Retirement Medical Fund: Enter if you participated in this optional scheme.

Section M - PAYE Verification

Confirm auto-populated PAYE matches your P9 form.

Section Q - Tax Paid in Advance

Skip this section, unless you have specific advance tax payments to report.

Section T - Pension & December 2024 Deductions

Pension: Enter E2 column amount from P9 (your actual contribution)
December 2024 only: Post-Retirement Medical Fund, Housing Levy, and SHIF contributions
- Check deductions for the month of December 2024 and enter the amount in each relevant field

Submit Your Return

Review tax calculation at bottom:

Zero balance = perfectly balanced ✓
Negative amount = refund due
Positive amount = additional tax owed

Final checks:

Employment income matches P9
All 2024 reliefs entered correctly
December deductions accurate

Submit and save:

Click submit button
Download acknowledgment receipt immediately
Save all documentation

Follow up:

Pay additional tax if owed (before June 30, 2025)
Monitor for refunds (30-90 days)

Tax Rates & Reliefs

PAYE Tax Brackets (Monthly)

First KES 24,000: 10%
Next KES 8,333: 25%
Next KES 467,667: 30%
Next KES 300,000: 32.5%
Above KES 800,000: 35%

Personal Relief: KES 2,400 monthly

2024 Deduction Changes

Jan-Feb: NHIF + NSSF (6% max KES 2,160/month)
Mar-Sep: NHIF + Housing Levy (1.5%) + NSSF
Oct-Dec: SHIF (2.75%) + Housing Levy + NSSF
December only: Optional Post-Retirement Medical Fund

Relief Rates

Housing Levy Relief: 15% of contributions
Insurance Relief: Up to KES 60,000 annually
Mortgage Interest: Full amount

Understanding Your Tax Position

Why You Might Get a Refund

Over-deduction of PAYE during transitions
Housing Levy relief (15% of contributions)
Overlapping health contributions (NHIF + SHIF)

If You Owe Tax

Deadline: June 30, 2025
Payment: M-Pesa, bank transfer, or KRA banking hall
Avoid penalties: Pay immediately after filing

If You Get a Refund

Processing: 30-90 days
Payment: Direct to your registered bank account
Follow-up: Contact KRA if delayed beyond 90 days

Common Issues & Solutions

Calculation Errors

Housing Levy mismatch: March-November only (December separate)
NHIF/SHIF confusion: NHIF (Jan-Sep), SHIF (Oct-Dec)

Portal Issues

Login problems: Clear cache, try different browser
Slow loading: File early morning (6-8 AM)
Session timeouts: Save work frequently

Document Issues

Missing P9: Request from HR immediately
Multiple employers: Get P9 from each

Deadlines & Penalties

Filing & Payment Deadline: June 30, 2025

Penalties are expensive - often exceeding the original tax due:

Late Filing: 5% of tax due OR KES 2,000 (whichever higher)
Late Payment: 5% + 1% monthly interest (compounds monthly)
Non-filing: Criminal prosecution

→ Complete Penalties & Charges Guide

Frequently Asked Questions

NHIF to SHIF transition?

Enter NHIF (Jan-Sep) in Section L, SHIF (Oct-Dec) in Section T.

P9 doesn't show Housing Levy correctly?

Cross-reference with payslips. Housing Levy started March 2024 at 1.5%.

Can I claim relief on both NHIF and SHIF?

Yes, but total insurance relief capped at KES 60,000 annually.

No Post-Retirement Medical Fund contribution?

Leave as zero - it was optional (December 2024 only).

Need Excel IT1 form?

No, ITR portal handles all 2024 levies. Use IT1 only for complex cases.

Employer didn't deduct Housing Levy?

File with zero and report employer to KRA for non-compliance.

Filing Checklist

Immediately After Filing

Download acknowledgment receipt (save multiple copies)
Screenshot final tax calculation
Pay additional tax if owed (before June 30, 2025)
Note refund amount if due

Record Keeping

Save P9 form (required for 5 years)
Keep Housing Levy records (Mar-Nov 2024)
Store NHIF/SHIF payment proof
File acknowledgment receipt securely

Future Planning

Set calendar reminder for June 2026 filing
Update iTax contact info if changed
Monitor 2025 payroll for levy accuracy

KRA Support

KRA Customer Service: +254 20 4999 999 / +254 711 099 999 (free)
KRA Email Support: callcentre@kra.go.ke
Social Media: @KRACustomerCare (Twitter)
More details: KRA Contact Page