How to File KRA Tax Returns on iTax Kenya 2026 — Step by Step

Every Kenyan with a KRA PIN is required to file an income tax return every year by 30th June. Missing this deadline results in a penalty of KES 2,000 per month for individuals. This guide walks you through filing on iTax step by step.

Who Must File a Tax Return?

Important: Having PAYE deducted by your employer does NOT exempt you from filing. Your employer files their own returns. You must still file your individual return separately.

What You Need Before You Start

Gather these before logging into iTax:

• Your KRA PIN number
• Your iTax password (if forgotten, reset via the portal)
• Your P9 form from your employer (shows total income and PAYE paid for the year)
• Bank statements if you have other income sources
• Rental income records if applicable

Where to get your P9 form: Ask your HR or payroll department. Every employer is required to issue P9 forms to employees by 28th February each year for the previous tax year.

Step 1 — Log In to iTax

1. Go to itax.kra.go.ke
2. Enter your KRA PIN and password
3. Click Login

If you have forgotten your password:

• Click Forgot Password
• Enter your PIN and registered email or phone number
• You will receive a reset link

Step 2 — Navigate to Returns

1. On the iTax dashboard, hover over Returns in the top menu
2. Click File Return
3. Select the return type: Income Tax — Resident Individual (IT1)
4. Select the return period: the year you are filing for (e.g. 2025 for the June 2026 deadline)

Step 3 — Download the Return Form

iTax will prompt you to download an Excel file — the return form. Click Download and save it to your computer.

Open the file. You will see several tabs at the bottom. The main ones are:

• Basic Information — your personal details (auto-filled)
• Section A — employment income (fill from your P9)
• Section B — business income (if applicable)
• Section H — rental income (if applicable)
• Tax Computation — automatically calculated

Step 4 — Fill in Section A (Employed Individuals)

This is where you enter your employment income from your P9 form.

Fill in each figure exactly as shown on your P9. Do not guess or estimate — use the exact amounts.

If you worked for more than one employer during the year, fill in a separate row for each employer.

Step 5 — Fill in Other Income (if applicable)

Rental income (Section H): Enter your gross rental income for the year and any allowable deductions such as repairs and maintenance. Rental income is taxed at a flat rate of 7.5% under the Monthly Rental Income (MRI) scheme for landlords earning under KES 15,000,000 per year.

Business income (Section B): Enter your gross business income and deductible expenses. Keep receipts for all business expenses as KRA may request them.

If you have no other income: leave these sections blank. Only Section A needs to be filled for pure employment income.

Step 6 — Check the Tax Computation Tab

Click the Tax Computation tab. iTax automatically calculates:

• Your total taxable income
• The tax payable on that income
• The PAYE already paid (from Section A)
• Any tax refund owed to you or tax balance due

If you have a tax refund: This means your employer over-deducted PAYE. KRA will process a refund — this typically takes 3–6 months.

If you have a tax balance due: You must pay this balance before submitting the return to avoid penalties.

Step 7 — Upload the Completed Form

1. Save the completed Excel file
2. Go back to iTax in your browser
3. Click Upload Return
4. Select your completed Excel file
5. Click Submit

iTax will validate the file. If there are errors, it will highlight them. Fix the errors and re-upload.

Step 8 — File a Nil Return (No Income)

If you had no income during the tax year:

1. Log in to iTax
2. Go to Returns → File Nil Return
3. Select Income Tax — Resident Individual
4. Select the tax period
5. Click Submit

That is it. A nil return takes under 2 minutes. There is no form to fill in.

Penalties for Late Filing

Do not miss the 30th June deadline:

If you have missed previous years, file them immediately. KRA runs periodic amnesty programmes that waive penalties — but do not count on one being available.

Common Mistakes to Avoid

Using wrong figures: Always use your P9 form, not your payslips. The P9 is the official annual summary that matches KRA's records.

Forgetting other income: KRA receives data from banks, M-Pesa, and property registries. Declaring only employment income when you have rental or business income is a risk.

Not keeping records: Keep P9 forms, bank statements, and business receipts for at least 7 years. KRA can audit any return up to 7 years after filing.

Missing the deadline: Set a calendar reminder every year for 30th June. The penalty is KES 2,000 per month — on a 6-month delay that is KES 12,000 for what would otherwise cost you nothing.

Summary — Filing Checklist

Filing your KRA returns is not optional and is not complicated once you do it the first time. Use this guide every June and you will never pay an unnecessary penalty.

If your salary deductions do not match what you expect, use our free PAYE calculator to verify your employer is deducting the correct amounts.