How to File KRA Returns in Kenya (2025 Guide)

How to File KRA Returns in Kenya (2025 Guide)

Filing your Kenya Revenue Authority (KRA) tax returns is a legal obligation for all individuals with an active Personal Identification Number (PIN), regardless of income status. The annual filing period runs from January 1st to June 30th for the previous year’s income.

✅ Step-by-Step Guide to Filing KRA Returns via iTax

1. Access the iTax Portal

• Visit https://itax.kra.go.ke.
• Enter your KRA PIN and password to log in.

2. Initiate the Return Filing Process

• Navigate to the “Returns” tab.
• Select “File Return”.
• Choose “Income Tax – Resident Individual”.

3. Download the Excel Return Form

• Download the latest Excel template provided.
• Enable macros in Excel to ensure proper functionality.

4. Complete the Return Form

• Input your personal details, income information (refer to your P9 form if employed), and any applicable reliefs or deductions.
• If you have multiple income sources, ensure all are accurately reported.
• Save the completed form, which will generate a zipped file for upload.

5. Upload and Submit the Return

• Return to the iTax portal.
• Upload the zipped file.
• Select the appropriate tax period (e.g., 01/01/2024 to 31/12/2024).
• Agree to the terms and conditions.
• Click “Submit”.

6. Handle Any Tax Payable

• If the system indicates tax is due, generate a payment slip.
• Make the payment via M-Pesa Paybill or authorized banks.
• Download and retain the payment receipt for your records.

⚠️ Important Considerations

• Filing Deadline: June 30th annually. Late submissions attract penalties.
• Nil Returns: If you had no income, you are still required to file a nil return.
• Multiple Employers: Consolidate all P9 forms into a single return.
• Additional Income: Declare all other income sources, including rental, business, or foreign income.
• Amendments: If errors are identified post-submission, you can file an amended return.

📄 Penalties for Non-Compliance

• Individuals: A minimum penalty of KSh 2,000 for late filing.
• Companies: Penalty of KSh 20,000 or 5% of the tax due, whichever is higher.

🎥 Video Guide

For a detailed visual guide on filing your 2024 Individual Income Tax Return, you may find the following video helpful: