How to File KRA Returns for Complex or Mixed Income

Use this path if your return is not employment income only. That includes employment plus side income, business income, rental income, farming income, freelance or consultancy income, withholding tax credits, or other income-generating activities.

Who This Path Is For

This guide is for taxpayers who need to declare more than a simple PAYE employment return. KRA's official filing guidance separates employed-only taxpayers from people with additional income, business income, and withholding tax certificates.

If your only income was employment handled through PAYE, use ITR for Employment Income Only. If you had no income, file a Nil return.

What to Prepare

• KRA PIN and iTax password.
• P9 form if you were employed.
• Records for freelance, consultancy, online, farming, rental, business, or other income.
• Expense records and invoices that support any expenses you claim.
• Withholding tax certificates where withholding tax is not final.
• Instalment tax or other tax payment records where applicable.

Filing Notes

1. Log into the official KRA iTax portal.
2. Choose the individual income tax return path that matches your obligation and income type.
3. Declare all income earned during the return year.
4. Claim only expenses and credits supported by your records.
5. Validate the return according to the iTax instructions for the form you are using.
6. Review tax due, zero balance, or refund before submitting.
7. Submit and download the acknowledgment receipt.

KRA form details can change by income type and filing season. Follow the current iTax prompts and official KRA guidance for the exact form or upload workflow shown in your account.

Income and Expense Validation

KRA says it validates declared income and expenses against available records, including electronic tax invoice data where applicable and withholding tax data. Before submitting, confirm that your declared income, expenses, and withholding credits match the records you can support.

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. Do not treat that allowance as evergreen guidance for later return years.

When to Get Help

Get KRA support or professional tax help if:

• You have several income sources and are unsure which obligation applies.
• Your withholding tax certificates are missing or do not match your records.
• iTax flags income or expenses during validation.
• You need to amend a return after submission.

Official KRA contacts: 020 4 999 999, 0711 099 999, or callcentre@kra.go.ke.