How to File KRA Returns Using ITR for Employment Income Only
A practical walkthrough for employed taxpayers filing a KRA return through the ITR for Employment Income Only path on iTax.
How to File KRA Returns Using ITR for Employment Income Only
Use this path if your only income for the return year was employment income handled through PAYE. If you had business, rental, farming, freelance, consultancy, online, or other income, use the broader individual return path instead.
Current filing season
Return year
2025
Filing window
1 January 2026 to 30 June 2026
Deadline
30 June 2026
These dates are generated from the current build year. Check current KRA notices for process rules, allowances, and validation requirements.
What to Have Ready
- KRA PIN.
- iTax password.
- P9 form from your employer.
- Supporting records relevant to your actual situation, such as withholding tax certificates or employer clarification if details differ.
Step-by-Step Filing Process
1. Log Into iTax
Go to the official KRA iTax portal and log in with your KRA PIN and password. Reset your password first if you cannot access the account.
2. Choose the Employment Return
Open Returns and select ITR for Employment Income Only. Confirm that this is the right path before continuing.
3. Confirm the Return Period
Check the return year and filing period shown by iTax. The return period should match the year of income you are filing for.
4. Answer the Basic Questions
Answer each Yes or No question based on your real situation. Do not select answers just to match an example, because the answers affect the sections iTax shows.
5. Verify Employment Income Against the P9
KRA says employment details are prepopulated on iTax for easier filing. Compare the prepopulated employer details, gross pay, taxable pay, benefits, and other employment income fields with your P9.
Stop and check before submitting if the figures do not match. Ask your employer to clarify P9 or payroll reporting differences where needed.
6. Verify PAYE Against the P9
Confirm the PAYE deducted on iTax matches the PAYE shown on your P9. Also check statutory deductions such as Housing Levy and Social Health Authority contributions where they apply to your records.
7. Review the Tax Result
Before submitting, check whether the return shows:
- Zero balance: the tax position is balanced.
- Tax due: you may need to pay the amount shown.
- Refund: KRA may owe you a refund after processing.
Do not submit if you do not understand a large balance, unexpected refund, or mismatch with your P9.
8. Submit and Save the Receipt
Submit the return only after the details match your records. Download and save the return receipt immediately, then keep your P9 and supporting records safely.
Stop Conditions
Pause before submitting if:
- The employer details, gross pay, taxable pay, or PAYE do not match your P9.
- You had more than employment income during the return year.
- iTax shows a tax due or refund you cannot explain from your records.
- You need KRA or employer support before confirming a figure.
If you submit and later find an error, use the amended return route on iTax promptly.
Related Guides
Please Note
Free Information Service: The Online Kenyan provides these guides as a free public service. We do not sell any services, charge fees, or offer paid consultations related to these processes.
Do Your Research: While we strive to keep information current and accurate, government processes and requirements can change. We recommend verifying the latest procedures, requirements, and fees directly with the relevant government office or official website before proceeding.
Official Channels Only: For the most up-to-date and accurate information, always use official government websites, offices, and authorized service centers for your applications.