The Kenya Revenue Authority (KRA) requires all registered taxpayers to file their tax returns every year. Whether you are employed, self-employed, or currently without an income, it is important to file your returns on time to avoid penalties.
This guide breaks down the process of filing KRA returns—both for individuals with employment income and those who need to file nil returns.
What You Need to File KRA Returns
Before you begin the process, ensure you have the following:
- Your KRA PIN (Personal Identification Number)
- iTax login details (PIN and password)
- Internet connection
- P9 Form (for those who are employed)
How to File Returns If You Are Employed
Step 1: Visit the iTax Portal
Open your browser and go to itax.kra.go.ke.
Step 2: Log In
Enter your KRA PIN and click “Continue.”
Next, enter your password and complete the captcha.
If you’ve forgotten your password, use the “Forgot Password” option to reset it.
Step 3: Navigate to the Returns Section
Click on “Returns” and then select “File Return.”
Choose “Income Tax – Resident Individual.”
Step 4: Provide Your Details
Confirm your PIN and the return period.
Select “Yes” when asked if you have employment income.
Click “Next.”
Step 5: Input Income Details
Use the P9 form provided by your employer to fill in the required fields.
Ensure accuracy in PAYE, insurance relief, mortgage, and any other benefits.
Step 6: Submit Your Return
Once everything is verified, click “Submit.”
A confirmation message will appear stating that your return has been received.
Step 7: Download the Acknowledgement Receipt
Click the download link to save the receipt.
You’ll also receive a confirmation email.
How to File Nil Returns (If You’re Unemployed)
Even if you have no income, you are still expected to file nil returns.
Step 1: Log In to the iTax Portal
Visit the iTax site and enter your login credentials.
Step 2: Access the Nil Return Section
Click on “Returns,” then choose “File Nil Return.”
Step 3: Select Tax Obligation
Choose “Income Tax – Resident Individual.” Your personal details will auto-fill.
Step 4: Fill Out the Return
Input the return period (e.g., from January 1 to December 31 of the previous year).
Ignore the “Wife PIN” section if not applicable.
Step 5: Submit the Return
Click “Submit” and confirm by selecting “Yes.”
Step 6: Download the Receipt
A confirmation message with a download link will appear.
Save this receipt for your records.
What Happens If You Don’t File Your Returns?
Failing to file your returns on time can result in penalties. These fines can go up to Ksh. 20,000. To avoid such consequences, ensure you submit your returns before the annual deadline, which is typically June 30th.
Key Points to Remember
✅ Filing tax returns is a legal requirement for all KRA-registered individuals
✅ Employed taxpayers must use their P9 forms
✅ Individuals with no income must file nil returns
✅ Late submissions attract significant fines
✅ The entire process can be done online via the KRA iTax portal
By following these steps, you’ll remain compliant with tax regulations and avoid unnecessary penalties.
