How to File KRA Returns Kenya 2026 - Step by Step iTax Guide
MGLSHub
MGLSHub Editorial Team
Njoroge had been employed for three years and had never filed his KRA returns. In April 2026, he tried to get a bank loan and the bank asked for a Tax Compliance Certificate. KRA would not issue one because he had three years of unfiled returns. He spent two afternoons on iTax clearing the backlog. This guide shows you exactly how to do it in under an hour.
Why Filing KRA Returns Is Not Optional
Every Kenyan with a KRA PIN is legally required to file an annual income tax return by 30 June of the following year. This applies whether you are employed, self-employed, or had zero income during the year. Failure to file attracts a penalty of
What You Need Before You Start
For employed individuals, you need your P9 form from your employer. The P9 shows your total gross pay, total PAYE deducted, and total benefits for the year. Your employer must provide this by 28 February each year. You also need your KRA PIN and iTax password.
Filing Returns - Step by Step
| Return Type | Who Files | What You Need | Deadline |
|---|---|---|---|
| Employment Income | All employed Kenyans | P9 form from employer | 30 June 2026 |
| Nil Return | No income during year | KRA PIN only | 30 June 2026 |
| Business Income | Self-employed, sole traders | Income and expense records | 30 June 2026 |
| Rental Income | Landlords | Rent received records | 30 June 2026 |
| TOT Return | Businesses under KES 1M/year | Monthly gross sales | 20th of following month |
Step 1: Go to itax.kra.go.ke and log in. Step 2: Click Returns then File Return. Step 3: Select Income Tax - Resident Individual. Step 4: Select the period January 2025 to December 2025. Step 5: Download the Excel return form. Step 6: Enter your P9 figures exactly. Step 7: Upload the completed form. Step 8: Submit and download your acknowledgement receipt.
"Individual income tax returns should be filed on or before 30th June of the following year. The deadline for the 2025 tax year returns is 30 June 2026." Kenya Revenue Authority, KRA.go.ke, 2026.
Related Guides Worth Reading
Understanding what PAYE your employer has been deducting is essential before you file your returns. Our PAYE calculator guide explains the 2026 tax bands and shows you how to verify your P9 figures are correct before you submit your return to KRA.
If you run a business and need to file business income returns, read our how to register a business in Kenya 2026 guide which covers the full tax registration process.
Conclusion - File Before 30 June, Every Year
Filing KRA returns takes less than one hour for most employed Kenyans. The penalty for not filing is Log in to iTax today, check your filing history, and clear any outstanding returns. The deadline for 2025 returns is 30 June 2026.
PAYE Calculator Kenya 2026
Enter your taxable monthly income. Get your exact PAYE tax, effective rate and full band breakdown.
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