How to File KRA Tax Returns 2026 — Step by Step Guide

When Are KRA Returns Due?

Annual returns deadline: 30 June of each year (for the previous calendar year). For example, returns for January–December 2025 are due by 30 June 2026.

Monthly returns: PAYE, VAT, withholding tax, and other monthly obligations are due by the 20th of the following month.

Late filing penalty: KES 20,000 for individuals or 5% of tax due (whichever is higher). For companies: KES 20,000 or 5% of tax due. Plus 2% monthly interest on unpaid tax.

How to File KRA Returns — Step by Step

Step 1: Log into iTax - Go to **itax.kra.go.ke** - Enter your KRA PIN and password - If you've forgotten your password, click "Forgot Password" and reset via your registered email/phone

Step 2: Navigate to Returns - Click **"Returns"** in the top menu - Select **"File Returns"** - Choose the tax obligation (Income Tax — Resident Individual, or IT1 for individuals) - Select the return period (e.g., January 2025 – December 2025)

Step 3: Choose Filing Method

Option A — Upload P9 Form (if employed): - Your employer provides a P9 form (certificate of pay and tax deducted) - Download the return template from iTax - Fill in your P9 details - Upload the completed form

Option B — Nil Return (if no taxable income): - If you had no income during the year, file a nil return - Select "Nil Return" when prompted - Confirm and submit — takes 2 minutes

Option C — Self-employed / Business income: - Enter your gross income, allowable expenses, and deductions - The system calculates your tax liability - Upload supporting documents if required

Step 4: Submit and Get Acknowledgement - Review all entries carefully - Click **"Submit"** - You'll receive an acknowledgement receipt — save it as proof of filing - If tax is due, proceed to payment via M-Pesa (paybill 572572) or bank

Filing a Nil Return

A nil return is for people with a KRA PIN but no taxable income during the year. This includes:

• -Students
• -Unemployed individuals
• -People whose only income was already taxed at source (PAYE employees with no other income)

How to file a nil return: 1. Log into iTax 2. Go to Returns → File Returns 3. Select "Income Tax — Resident Individual" 4. Select the return period 5. When asked about income, select "Nil" or enter zero 6. Submit

You must file a nil return every year even if you had no income. Failure to file attracts the same KES 20,000 penalty as any other late return.

Common Mistakes to Avoid

• -Wrong return period: Make sure you select the correct calendar year
• -Not including rental income: If you have rental property, you must declare the income
• -Not including bank interest: Interest earned on deposits is taxable (15% withholding tax applies at source, but you still declare it)
• -Filing late: The deadline is strict — file early to avoid the KES 20,000 penalty
• -Using the wrong return type: Individuals use IT1, companies use IT2C
• -Not keeping records: Keep all P9 forms, payslips, and receipts for at least 5 years

How to Pay Tax Due

If your return shows tax payable:

• -. Generate a payment slip on iTax (E-Slip)
• -. Pay via M-Pesa: Paybill 572572, Account = your KRA PIN
• -. Or pay via bank: Present the E-Slip at any KCB, Equity, Co-op, or NBK branch
• -. Payment reflects on iTax within 24-48 hours

Getting Help

• -KRA iTax help desk: Call 020 4 999 999 or email callcentre@kra.go.ke
• -KRA Shuru (WhatsApp): Chat with KRA's AI assistant on WhatsApp
• -KRA Service Centres: Visit any Huduma Centre or KRA office
• -Tax agents: Hire a registered tax agent (list on kra.go.ke) if you need professional help