To file your KRA tax return online, log in to the official iTax portal at itax.kra.go.ke, open Returns, and file your annual income tax return for the year of income.
For the 2025 year of income (1 January 2025 to 31 December 2025), KRA’s filing window is 1 January 2026 to 30 June 2026. Every person with a KRA PIN that has an Income Tax Obligation must file, even with no income — then you file a Nil return.
Quick answer
Portal: iTax → Returns.
Deadline: On or before 30 June of the following year (for 2025 income: 30 June 2026).
Employment only: Use your P9; employment details are prepopulated on iTax.
No income: File a Nil return under Returns (also available on the KRA M-service App).
Late filing penalty: Whichever is higher between 5% of the tax due or Kshs 2,000.
Official portals
iTax portal — login with your PIN and password to file returns.
TAX AND REVENUE
How to File Your KRA Tax Return Online
Sep 4, 2026
Sep 4, 2026
8 min read
Published
Updated:
To file your KRA tax return online, log in to the official iTax portal at itax.kra.go.ke, open Returns, and file your annual income tax return for the year of income.
For the 2025 year of income (1 January 2025 to 31 December 2025), KRA’s filing window is 1 January 2026 to 30 June 2026. Every person with a KRA PIN that has an Income Tax Obligation must file, even with no income — then you file a Nil return.
Quick answer
Portal: iTax → Returns.
Deadline: On or before 30 June of the following year (for 2025 income: 30 June 2026).
Employment only: Use your P9; employment details are prepopulated on iTax.
No income: File a Nil return under Returns (also available on the KRA M-service App).
Late filing penalty: Whichever is higher between 5% of the tax due or Kshs 2,000.
Official portals
iTax portal — login with your PIN and password to file returns.
File my returns (2025 guide) — KRA’s current filing-season overview.
Individual Income Tax — who must file, payment, and penalties.
Filing returns on iTax FAQs — Nil returns, Excel macros, amendments.
Who must file
KRA states that every person with a KRA PIN with an Income Tax Obligation must file an annual Income Tax Return, whether or not they earned income.
If you do not yet have a PIN, apply first on iTax — see our guide: How to Apply for a KRA PIN Online.
What you need
KRA’s official employment-income user guide lists these common documents before you start:
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Your KRA PIN and iTax password
P9 form from your employer (if employed)
Mortgage interest certificate, if you are claiming mortgage relief
Life, health, or education insurance certificate(s), if you are claiming insurance relief
Exemption certificate number, if you are a person with disability claiming exemption
For the 2025 filing season, KRA’s File Returns page also asks you to ensure Housing Levy and Social Health Authority (SHA) contribution records that apply to you are reflected, and to declare all income from employment and other sources.
How to file if you only have employment income
If your only income is employment, KRA says file using your P9. Employment details are prepopulated on iTax. If you had more than one employer in 2025, declare income from all employers in a single return.
Steps from KRA’s “ITR for Employment Income only” user guide (use the return period for the year you are filing, for example 01/01/2025 to 31/12/2025):
Log in at itax.kra.go.ke with your PIN and password.
Open Returns and choose ITR for Employment Income only.
Enter the return period From date (01/01/YYYY for a full year, or your PIN issue date if you got the PIN mid-year). The To date auto-populates to 31/12/YYYY.
Select Yes for “Do you have Employment Income?” and continue.
In Section A (Basic Information), declare mortgage and insurance reliefs if they apply, using your certificates.
Check Section F (employment income) against your P9 — this section is auto-populated.
Check Section M (PAYE deducted) against your P9 — also auto-populated.
Review Section T (Tax Computation), confirm everything is accurate, then Submit.
Keep the acknowledgment of submission.
KRA FAQs: if auto-populated employment ITR fields are wrong and you cannot edit them, file using the Excel IT1 return instead. Excel IT1 is also required if you have withholding tax certificates or any income besides employment, or if your employer’s PAYE was not remitted through iTax (for example some government IFMIS payrolls).
Employment plus other income, or business
If you are employed and also earned freelance, consultancy, online, farming, or other income, KRA says you must declare employment income together with all additional income in your annual return.
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If you run a business, prepare records of business income and allowable expenses for the year, including books of accounts and any tax already paid such as instalment tax or withholding tax credits.
Where withholding tax is not final, declare the related income and apply withholding tax as a credit. Confirm withholding certificates are correctly reflected in iTax before filing.
For Excel returns, KRA FAQs say: log in → Returns → File Return → download the return, enable macros, fill offline, then generate a zipped file and upload it. Download the latest autopopulated Income Tax Return template from iTax when the portal offers “Download Autopopulated ITR/ITNR/IT2C/IT2P Return.”
How to file a Nil return
If you had no income but have a KRA PIN with an Income Tax Obligation, you still file. On iTax: go to Returns and select the Nil return option, then submit. KRA also says you can file a Nil return on the KRA M-service App.
Deadlines and penalties
Individual Income Tax Returns should be filed on or before 30 June of the following year.
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Late filing: Whichever is higher between 5% of the tax due or Kshs 2,000.
Late payment: 5% of the tax due, plus late payment interest of 1% per month on the unpaid tax until paid in full.
How to pay tax due after filing
After filing on iTax, generate a payment slip. KRA says you can present it at any appointed KRA bank, or pay via M-Pesa using the unified GoK Paybill 222222. The Account Number is the Payment Registration number at the top right of the payment slip.
Amended returns
If you find an error after submitting, KRA says you can submit an amended return through iTax. Amend promptly if extra tax becomes payable, to limit penalties and interest.
Common problems
Missing prior returns: KRA FAQs say you may need to file missing earlier returns before the current one will upload.
Not registered for a return type: Update your tax obligation information in iTax.
Excel macros: Enable macros as shown in the return’s Read Me section (File → Options → Trust Center → Macro Settings).
View a past return: Returns → Consult Return, then choose the type and period.
Scam warning
Only use itax.kra.go.ke and kra.go.ke. Do not share your iTax password or OTP with strangers offering to “file for you” for a fee. Confirm contacts on the official KRA site.
Contacts
Times Tower Building, Haile Selassie Avenue, P. O. Box 48240 - 00100, Nairobi.
Call: 0711 099 999 or 020 4 999 999. Email: callcentre@kra.go.ke.
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