Every Kenyan with a KRA PIN is legally required to file tax returns annually. Whether you’re employed, self-employed, or unemployed, failing to file returns on time can result in penalties. Fortunately, the Kenya Revenue Authority (KRA) has simplified the process through the iTax portal.
Who Should File KRA Returns?
- Employed persons (PAYE category)
- Self-employed individuals and business owners
- Students and unemployed individuals (Nil returns)
- Company directors and landlords with income
Documents You Need
To file KRA returns, you will need:
- KRA PIN certificate
- iTax login credentials. Visit iTax
- P9 Form (for employed individuals)
- Books of accounts/income records (for businesses)
- Withholding certificates (if applicable)
How to File KRA Returns (Step-by-Step)
For Employed Individuals (PAYE)
- Log in to the iTax Portal
- Go to Returns > File Returns
- Select Income Tax – Resident Individual
- Download the Excel Return Form
- Fill out the form using details from your P9 Form
- Upload the filled Excel form back to iTax
- Submit and download the acknowledgement receipt
For Self-Employed or Business Owners
- Log in to the iTax Portal
- Select Income Tax – Resident Individual
- Use your income records to fill in the Self-Assessment Return (SAR)
- Upload and submit
- Make payment if tax is due via M-Pesa Paybill 572572
For Nil Returns (Unemployed or Students)
- Log in to the iTax Portal
- Navigate to File Nil Return
- Select tax obligation (e.g., Income Tax – Resident Individual)
- Confirm details and submit
How to File KRA Returns on eCitizen
Kenyans can now also file KRA returns directly via the eCitizen Portal:
- Visit eCitizen
- Log in or create an account using your ID and email
- Navigate to the KRA Services section
- Choose the appropriate KRA Return type (PAYE, Nil, etc.)
- Provide required details (PIN, income info, etc.)
- Upload necessary documents (P9, income records)
- Review, submit, and download the acknowledgement
Note: eCitizen integrates seamlessly with iTax, offering a simplified, centralised portal for all government services.
Key Deadlines
- Deadline: 30th June every year (for the previous tax year)
- Example: File 2024 returns between 1st Jan 2025 and 30th June 2025
Penalties for Non-Compliance
- Late filing penalty: KSh 2,000 for individuals and KSh 20,000 for companies
- Accruing penalties and interest on unpaid tax
Tip: Always file on time—even if you’re filing a Nil return.
Common Mistakes to Avoid
- Using the wrong return form (e.g., business vs. PAYE)
- Submitting without uploading the Excel form (for employed)
- Filing under the wrong year
- Incorrect income declarations
External Resources:
Need help filing your tax returns or understanding your KRA obligations? Luvisia Digital offers expert tax filing assistance. Contact us today or follow our blog for more helpful guides.
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