Who Must File KRA Returns?
- Everyone with a KRA PIN — whether employed, self-employed, or not earning
- Deadline: 30 June each year for individuals
- VAT returns: Due by 20th of the following month
- Penalty for not filing: KES 20,000 or 5% of tax due (whichever is higher)
What You Need Before Starting
- KRA PIN and iTax password
- P9 form from your employer (shows PAYE deducted)
- Bank certificates for interest earned on savings/fixed deposits
- Insurance certificates if claiming insurance relief
- Rental income records if you earn from property
- Business records if self-employed (income, expenses, receipts)
Step-by-Step: Filing on iTax
Step 1: Log in to iTax
Go to itax.kra.go.ke. Enter your KRA PIN and password. If you've forgotten your password, click "Forgot Password" — KRA will send a reset link to your registered email.
Step 2: Navigate to Returns
Click "Returns" in the top menu, then "File Return". Select the tax obligation — for most employed people, this is "Income Tax — Resident Individual".
Step 3: Select the Return Period
Choose the year you're filing for (e.g. January — December 2025). The system will open the IT1 form.
Step 4: Fill in Employment Income
Enter details from your P9 form:
- Employer name and PIN
- Basic salary, housing allowance, transport allowance
- Total gross pay
- PAYE deducted (from P9)
- NSSF contributions
Tip: If you had multiple employers during the year, add each one separately.
Step 5: Add Other Income (if any)
If you earned from other sources, add them in the relevant sections:
- Rental income: Gross rent received, expenses claimed
- Business income: Turnover, cost of sales, expenses
- Interest income: Bank certificate amounts
- Dividend income: Dividend voucher amounts
Step 6: Claim Reliefs and Deductions
- Personal relief: KES 28,800/year (automatic)
- Insurance relief: 15% of premiums paid, max KES 60,000/year
- Mortgage interest relief: Up to KES 300,000/year on owner-occupied home
- Pension contributions: Up to KES 240,000/year
Step 7: Review and Submit
iTax will calculate your tax liability. Compare with your HelaBora tax calculator result. If the PAYE already deducted covers your liability, you owe nothing extra. If there's a balance, you'll need to pay via M-Pesa (Paybill 572572).
Step 8: Download Your Acknowledgement Receipt
After submission, download and save your acknowledgement receipt. This is your proof of filing.
Filing Nil Returns
If you earned nothing during the year:
- Log in to iTax
- Go to Returns → File Return
- Select "Income Tax — Resident Individual"
- Select the return period
- In the income section, enter zero for all fields
- Submit — you'll get an acknowledgement receipt
This takes 5 minutes and avoids the KES 20,000 penalty.
Common Mistakes to Avoid
- Wrong return period: Make sure you're filing for the correct year
- Missing P9: Ask your HR department — they're required to provide it by February
- Not declaring all income: KRA cross-references bank records — declare everything
- Filing after the deadline: Even one day late triggers the penalty
- Forgetting rental income: If you own property, declare the rent even if you pay MRI separately
KRA Filing Deadlines 2026
| Return Type | Deadline | Late Penalty |
|---|---|---|
| Individual Income Tax | 30 June 2026 | KES 20,000 or 5% |
| Corporate Income Tax | 6 months after year-end | KES 20,000 or 5% |
| Monthly VAT | 20th of following month | KES 10,000 or 5% |
| Monthly PAYE | 9th of following month | 25% of tax due |