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.

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