How to File KRA Returns in Kenya – A Step-by-Step Guide
Filing your KRA tax returns is a mandatory process for every Kenyan with a KRA PIN—whether employed, self-employed, or unemployed. The Kenya Revenue Authority (KRA) has simplified the process through the iTax portal, but many people still struggle with how to file correctly and on time. Here’s a comprehensive 2025 guide to help you file your returns with confidence.
Table of Contents
Who Should File KRA Returns?
- Employed individuals (file using P9 forms)
- Self-employed individuals (file as individuals with income)
- Students and unemployed persons (file nil returns)
- Companies and partnerships (file corporate or partnership returns)
What You Need Before Filing
Before you start, make sure you have:
- Your KRA PIN
- Access to the iTax portal
- A P9 Form from your employer (for employed individuals)
- Income records and business expense receipts (for the self-employed)
- Internet access and a PDF reader
Step-by-Step: How to File KRA Returns for Employed Individuals
Step 1: Log into the KRA iTax Portal
- Visit: https://itax.kra.go.ke
- Enter your KRA PIN and password.
- Answer the security question and click Login.
Step 2: Go to “Returns” Section
- From the dashboard, click “Returns” > “File Returns”.
Step 3: Select the Return Type
- Tax Obligation: Select Income Tax – Resident Individual.
- Click Next.
Step 4: Upload the Excel Return Form
- Download the Income Tax Return form (Excel format) from the portal.
- Fill in the details from your P9 Form, including:
- Employment income
- PAYE (Pay As You Earn)
- Allowances and benefits
- Personal relief
- Validate the Excel file using the provided macros.
- Save and upload the validated file in ZIP format.
Step 5: Submit and Download Acknowledgment
- Click Submit.
- Download the Acknowledgment Receipt for your records.
How to File KRA Nil Returns (Unemployed or No Income)
Step 1: Log in to iTax Portal
Use your PIN and password.
Step 2: Select “File Nil Return”
- Navigate to: Returns > File Nil Return
- Choose: Income Tax – Resident Individual
- Click Next
Step 3: Confirm Details
- Ensure the Return Period From is correct (e.g., 01/01/2024 – 31/12/2024)
- Click Submit
Step 4: Download Receipt
- You will receive an acknowledgment receipt.
- Download and save it for future reference.
How to File KRA Returns for Self-Employed Persons
If you run a business or have multiple income streams, file under Income Tax – Resident Individual using the full Excel return form.
Key things to declare:
- Business income
- Professional fees
- Rental income (if applicable)
- Expenses (rent, utilities, salaries, etc.)
Once filled and validated, upload and submit just as described in the employed section.
KRA Returns Deadline
The deadline for filing individual returns is June 30th every year.
Failure to file on time results in a penalty of KES 2,000 for individuals and up to KES 20,000 for companies.
Pro Tips for a Smooth Filing Experience
- Double-check your P9 form figures against the KRA form.
- Always use the latest Excel return form from the KRA site.
- Don’t wait till the last day—file early to avoid penalties.
- Save your acknowledgment receipt in your email or cloud storage.
Why you should file KRA returns
Filing KRA returns is not just a legal requirement—it’s essential for your financial and legal well-being in Kenya. Here are the top reasons why you should file your KRA tax returns:
Read Also: NSSF Online Registration in Kenya: A Step-by-Step Guide
1. It’s a Legal Requirement
According to the Kenya Revenue Authority (KRA) and the Income Tax Act, every person with an active KRA PIN must file annual returns—whether they earn an income or not. Failure to comply results in penalties.
2. Avoid Heavy Penalties
If you don’t file your returns by June 30th each year, you’re automatically fined:
- KES 2,000 for individuals
- KES 20,000 or more for businesses
These penalties apply even if you had no income during the year.
3. Maintains a Clean Tax Record
A good tax record is crucial when:
- Applying for government tenders or contracts
- Seeking bank loans and mortgages
- Applying for visas or scholarships
- Starting or formalizing a business
Many institutions will ask for your KRA compliance certificate, which is only issued if your returns are up to date.
4. Refunds & Tax Reliefs
If you’re overtaxed (common for employees under PAYE), filing returns allows you to:
- Claim refunds
- Apply tax reliefs like insurance or mortgage interest deductions
You miss out on these benefits if you don’t file.
5. Good for Financial Planning
Filing returns forces you to:
- Review your income and expenses
- Track your sources of income
- Evaluate your business or salary progress
This helps in making better financial decisions.
6. It is Easy and Free
The process is now fully online via iTax Portal, and anyone can file from the comfort of their home in under 15 minutes—no excuse not to!
7. Prepares You for Business or Employment Opportunities
Employers, banks, and government agencies often ask for tax compliance certificates. A good record of filing KRA returns puts you a step ahead when seeking jobs, contracts, or partnerships.
Filing KRA returns is not just for people who earn a salary or run a business—it’s for everyone with a KRA PIN.
Whether you are a student, unemployed, or self-employed, it keeps your tax status active and compliant.
Need Help Filing?
If you are stuck or want professional help:
- Visit a KRA Huduma Centre
- Contact the KRA Call Centre: 0711 099 999
- Use KRA’s official email: callcentre@kra.go.ke
- Or consult a licensed tax agent
Final Thoughts
Filing your KRA returns is not just a legal duty—it’s a smart way to stay compliant, avoid fines, and maintain a clean financial record. Whether you’re employed, self-employed, or a student, the process is simple if you follow the right steps.