KRA iTax Return Filing Guide for Employees Kenya 2026
Introduction
Every year many employees in Kenya ask:
"Do I still need to file KRA returns if my employer already deducts PAYE?"
The answer is:
Yes.
If you have a KRA PIN with an Income Tax obligation, you are generally required to
file annual returns even if:
- You only earn employment income
- Your employer deducts PAYE
- You had no income during the year (Nil return)
For the 2026 filing season, taxpayers file returns for the 2025 year of income (1
January–31 December 2025) and the filing window generally runs from 1 January to
30 June 2026.
What You Need Before Filing
Prepare:
- KRA PIN
- iTax password
- P9 form from your employer
- Mortgage certificate (if applicable)
- Insurance details (if claiming eligible relief)
- Internet access
The P9 form summarizes:
- Gross pay
- Taxable pay
- PAYE deducted
- Reliefs and deductions
Step 1: Log Into iTax
Open:
KRA iTax Portal
Enter:
- KRA PIN
- Password
- Security question details
Step 2: Open the Returns Section
Navigate to:
Returns → File Return
Select:
Income Tax – Resident Individual
Then click:
Next
Step 3: Choose Your Filing Method
Employees generally use one of these methods:
Employment income only
If your only income is salary:
- Use the employment return option
- Use information from your P9 form
KRA has also introduced simplified employment filing and pre-populated processes
for employment-only taxpayers.
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Employment plus additional income
If you also earned:
- Freelance income
- Consultancy income
- Business income
- Side hustle income
You must declare all sources of income, not just salary.
Step 4: Enter Information From Your P9
Common P9 information includes:
- Employer PIN
- Employer name
- Gross pay
- Taxable income
- PAYE deducted
- Relief details
Check figures carefully before submission.
Step 5: Validate and Submit
Depending on the filing route:
- Validate information
- Generate ZIP file if using the Excel template
- Upload and submit
After successful filing:
- Download the acknowledgement receipt
- Save it for records
Step 6: Check if Tax Is Payable
Many employees with PAYE already deducted may have:
Tax payable = KSh 0
If tax remains payable:
Generate a payment slip and make payment through approved channels. KRA
supports payment options including banks and M-Pesa.
Example
Suppose Sarah has:
- Employment income only
- One employer
- P9 form available
- PAYE already deducted
Her process becomes:
Login → File Return → Enter P9 information → Submit → Download receipt
Common Mistakes to Avoid
- Waiting until the deadline
- Using incorrect employer PIN
- Forgetting additional income sources
- Uploading incorrect files
- Ignoring acknowledgement receipts
Penalties for Late Filing
Individual returns are generally due by 30 June of the following year.
Late filing penalties may be:
Higher of KSh 2,000 or 5% of tax due. Additional late payment penalties and
interest may apply where tax remains unpaid.
Frequently Asked Questions
Do I file if my employer already deducted PAYE?
Yes. Annual filing is generally still required.
Do I file if I have no income?
Yes. File a Nil return if your PIN has an Income Tax obligation.
Can I correct mistakes after filing?
Yes. You can file an amended return through iTax.
Key Takeaway
The process can be simplified as:
Get P9 → Log into iTax → File return → Submit → Download receipt
Filing early can reduce stress, avoid penalties, and keep your tax records compliant.
Also read: how PAYE is calculated in Kenya, gross vs net salary explained, your payslip deductions guide, the tax-free salary threshold in Kenya, and build savings with a Money Market Fund to support long-term planning.
