Filing your KRA (Kenya Revenue Authority) returns does not have to be complicated or expensive. Whether you are employed, self-employed, a student, or currently not working, this guide walks you through everything you need to know — step by step, in plain simple language.

No consultant needed. No confusing jargon. Just clear, honest guidance from skillforge.co.ke.

When Do You File? — The 2026 Deadline

You are filing for the year of income: 1 January 2025 to 31 December 2025.

Filing Window: 1 January 2026 to 30 June 2026

Filing Portal: https://itax.kra.go.ke

Deadline: 30th June 2026

Penalty for Late Filing: KES 2,000 or 5% of tax due, whichever is higher

Pro Tip: Do not wait until the last week of June. The iTax portal becomes very slow and may be unavailable as millions of Kenyans rush to file. Start early!

Who Must File KRA Returns?

Here is the simple answer: if you have a KRA PIN, you MUST file returns — even if you earned nothing.

  • ✦Employed Kenyans (PAYE workers)
  • ✦Self-employed individuals and business owners
  • ✦Landlords earning rental income
  • ✦Freelancers, consultants, and gig workers
  • ✦Students who have a KRA PIN
  • ✦Unemployed Kenyans with a KRA PIN
  • ✦Diaspora Kenyans with Kenya-registered PINs

    • If you had zero income, you file what is called a Nil Return. It takes less than 5 minutes.

    What You Need Before You Start

    Get these ready before you open the iTax portal. It will save you time.

    For Employed Kenyans

  • ✦Your KRA PIN or National ID Number
  • ✦Your iTax password
  • ✦P9 Form from your employer — this shows your total salary, PAYE deducted, and statutory deductions for 2025
  • ✦Insurance certificate, if you are claiming insurance relief for life, health, or education
  • ✦Mortgage interest certificate, if you are claiming mortgage relief
  • ✦Your NHIF or SHIF annual contributions, if claiming health insurance relief

    • For Self-Employed Individuals and Business Owners

  • ✦Your KRA PIN and iTax password
  • ✦Records of all business income earned in 2025
  • ✦Records of all allowable business expenses
  • ✦eTIMS-compliant invoices for expenses — KRA now cross-checks these
  • ✦Bank statements for the year, if needed

    • For Students and Unemployed Kenyans — Nil Returns

  • ✦Your KRA PIN or National ID Number
  • ✦Your iTax password
  • ✦That is all you need!

    • Note: You can now log into iTax using your National ID Number even if you have forgotten your KRA PIN.

    Step-by-Step: Filing Employment (PAYE) Returns

    Follow these steps if you are employed and your income comes from a salary.

    Step 1 — Log In to iTax

    Open your browser and go to: https://itax.kra.go.ke

  • Enter your KRA PIN or National ID Number
  • Click Continue
  • Enter your iTax password
  • Solve the arithmetic security question
  • Click Login

    • Forgotten password? Click Forgot Password and KRA will send a reset link to your registered email address.

    Step 2 — Go to Returns

  • On the dashboard, click on the Returns menu at the top
  • Click File Returns from the dropdown

    • Step 3 — Select Your Return Type

    For employed Kenyans with salary income only, select ITR for Employment Income Only. This is the simplified web form and as of 2026 it is heavily automated, pulling data directly from your employer submissions.

    If you have additional income on top of your salary — such as rental income, freelance work, or a business — select File Return (Excel IT1), which allows you to declare multiple income sources.

    Step 4 — Set the Return Period

  • ✦Return Period From: 01/01/2025
  • ✦Return Period To: 31/12/2025 — the system auto-fills this

    • Step 5 — Fill In Your Income Details

  • Select Yes for the question Do you have Employment Income? then click Next
  • Fill in your gross income exactly as shown on your P9 form
  • The system auto-populates the PAYE already deducted from your employer submissions
  • If you had more than one employer in 2025, declare all income from all employers in this single return

    • Important: Always cross-check your P9 form figures with your actual payslips. If there is a discrepancy, request a corrected P9 from your HR or accounts department.

    Step 6 — Claim Your Reliefs (Do Not Skip This!)

    Reliefs reduce the amount of tax you owe. Many Kenyans miss these and end up overpaying. Here is what you can claim:

    Personal Relief (KES 28,800/year): Automatically applied for all employed taxpayers.

    Insurance Relief: For anyone with a life, health, or education insurance policy of 10 or more years.

    Mortgage Interest Relief: For anyone servicing a mortgage on a home in Kenya.

    Disability Exemption: For Persons with Disabilities (PWDs) with a valid exemption certificate.

    NHIF / SHIF Contributions: Included as part of health insurance relief.

    Fill in the relevant sections and click Add for each relief you are claiming.

    Step 7 — Review and Submit

  • Review all figures carefully before submitting
  • Check that income figures match your P9 exactly
  • Confirm all reliefs are correctly applied
  • Click Submit

    • Step 8 — Download Your Acknowledgement Receipt

    After submitting, the system generates an e-Return Acknowledgement Receipt. This is your proof of filing. Click Download KRA Returns Receipt and save or print a copy for your records.

    Done! Your employment return is filed. The whole process should take 15 to 30 minutes.

    How to File Nil Returns (No Income in 2025)

    If you had zero income in 2025, here is the fast way to file.

  • ✦Log in at https://itax.kra.go.ke
  • ✦Click Returns then select File Nil Returns
  • ✦Select Income Tax — Resident Individual
  • ✦Click Next
  • ✦Confirm the return period: 01/01/2025 to 31/12/2025
  • ✦Click Submit
  • ✦Download your Acknowledgement Receipt

    • 2026 AI Validation Alert: KRA has introduced an AI-driven Automated Validation System that cross-checks your PIN against mobile money records (Safaricom M-Pesa), bank accounts, and the eTIMS platform. If the system detects any taxable income that has not been declared, it will reject the Nil return and ask you to file a full income return instead. Do not file a Nil return if you actually earned income.

    Filing Returns as a Self-Employed Person or Business Owner

    If you run a business, freelance, do consultancy, or earn income outside of formal employment, here is what applies to you.

  • ✦Log in to iTax and go to Returns, then File Returns
  • ✦Select Income Tax — Resident Individual
  • ✦Choose File Return (Excel IT1) to download the return form
  • ✦Declare all business income earned between January and December 2025
  • ✦Declare all allowable business expenses such as cost of goods, rent, utilities, and staff wages
  • ✦KRA validates your declared expenses against eTIMS records — ensure your suppliers issue eTIMS-compliant invoices
  • ✦Upload the completed Excel form back to the portal
  • ✦Submit and download your Acknowledgement Receipt

    • Other income types you must declare include rental income, digital content creation earnings, gig economy income from platforms like Uber or freelance sites, and any investment income earned in Kenya.

    Common Mistakes to Avoid

  • ✦Not filing at all — even if your employer deducted PAYE, filing is still mandatory for all taxpayers.
  • ✦Filing a Nil return when you actually had income — KRA's AI system may catch this and flag your account.
  • ✦Using income figures that do not match your P9 — always use the exact figures from your P9 form.
  • ✦Forgetting to claim reliefs — insurance, mortgage, and NHIF/SHIF reliefs can significantly reduce your tax.
  • ✦Waiting until the last week of June — the iTax portal gets extremely slow near the deadline.
  • ✦Filing multiple returns for the same year — if you made an error, use File Amended Return instead.
  • ✦Not keeping your Acknowledgement Receipt — always download and save it as proof of filing.

    • What Happens If You Do Not File?

    Late Filing Penalty: KES 2,000 or 5% of tax due, whichever is higher.

    Monthly Interest: Accrues on unpaid taxes until the balance is cleared.

    Tax Compliance Certificate Blocked: You cannot obtain a TCC until all penalties are cleared.

    eCitizen Services Blocked: Access to various government services may be restricted.

    Business Permit Issues: Renewal of business permits may be blocked.

    HELB and Employment Issues: Students and job seekers may struggle with applications that require a clean TCC.

    Important: KRA has significantly reduced penalty waivers in 2026. Unless you can prove a medical emergency or a system-wide iTax outage, waivers are very difficult to obtain. File on time.

    Frequently Asked Questions

    Do I need to file if my employer already deducted PAYE?

    Yes. Filing is mandatory for all taxpayers, even if all your tax was deducted at source. It is also how you can claim refunds if you were overtaxed.

    What if I do not have my P9 form?

    Request a copy from your employer's HR or accounts department. It is their legal obligation to provide it. If they are uncooperative, contact KRA directly.

    Can I file after the 30 June 2026 deadline?

    Yes, but you will be charged a penalty of KES 2,000 or 5% of tax due, whichever is higher. It is always better to file late than not at all.

    I had multiple employers in 2025 — how do I handle that?

    Declare income from all employers in a single return within the same iTax filing. Do not file separate returns for each employer.

    How long does KRA take to process a refund?

    Officially 60 to 90 days, but depending on verification, it can sometimes take up to a year. Ensure all your figures are accurate to avoid delays.

    Can I file from outside Kenya?

    Yes. The iTax portal is accessible from anywhere in the world. Diaspora Kenyans with active KRA PINs must also file returns annually, even if all their income is earned abroad.

    What if I made a mistake after filing?

    Use the File Amended Return option on the iTax portal within 12 months of the filing deadline. You can correct errors for the 2023 to 2025 tax years directly online without visiting a KRA office.

    Quick Tips for a Smooth Filing Experience

  • ✦File between January and May — avoid the June rush
  • ✦Use Google Chrome or Mozilla Firefox for the best iTax experience
  • ✦Have your P9 form open beside you as you fill in your return
  • ✦Save your iTax password somewhere safe — resetting it takes extra time
  • ✦Download your Acknowledgement Receipt immediately after filing
  • ✦Use the KRA M-Service App or dial *572# to file Nil returns quickly on mobile

    • This guide was prepared by skillforge.co.ke

    Visit us at www.skillforge.co.ke for more practical guides on tax, business, and career growth in Kenya.

    For official KRA queries, contact: 020 2390919 | itax.kra.go.ke