How to File KRA Returns on iTax: Step-by-Step Guide

Why You Must File KRA Returns

Filing KRA tax returns is a legal requirement for every person with a KRA PIN in Kenya. Even with zero income, you must file a nil return. Miss the deadline and you face a penalty of KSh 2,000 for individuals or 5% of unpaid tax — whichever is higher.

Key Filing Deadlines

Deadlines depend on your tax status and what you earned. Here are the main ones:

• Nil returns: 31 January each year (for 2026 income, filed in 2027)
• Individual income tax (PAYE-only employees): 30 April each year (for 2026 income, filed in 2027)
• Self-employed and business owners: 30 June (unchanged for now)
• VAT returns: 20th of each month
• PAYE remittance (employers): 9th of each month

These changes took effect from 1 January 2027 under the Finance Act 2026. If you filed your 2025 return in June 2026, those old deadlines still applied.

What You Need

• KRA PIN and iTax password
• P9 form from your employer (for employed individuals)
• Income and expense records (for self-employed)

How to File on iTax

Step 1: Log In

Go to itax.kra.go.ke and sign in with your KRA PIN and password.

Step 2: Open Returns

Click Returns in the top menu, then select File Return.

Step 3: Choose Your Return Type

Pick Income Tax – Resident Individual and the correct tax year.

Step 4: Download and Fill the Form

Download the KRA Excel template and fill in your income details from your P9 form. The template will be zipped. Save your work before uploading. The system accepts Excel files with macros enabled — check that macros are turned on to avoid upload errors.

Step 5: Upload and Submit

Upload your completed file and click Submit. Save the acknowledgement number you receive — it's your proof of filing.

How to File a Nil Return

If you had no income: go to Returns → File Return → Income Tax – Resident Individual, download the form, enter zeros for all income fields, and submit. Takes about 5 minutes. Taxpayers filing nil returns must submit by 31 January if filing for 2026 income in 2027.

Common Errors

• Upload rejected: Enable macros in Excel before saving. The KRA template needs them to validate and zip correctly.
• Validation errors: Read the error message carefully — iTax shows exactly which field is wrong.
• Portal slowdown: File before the 15th of your deadline month, not on the last day. System traffic peaks in final days and can cause login delays.

Get Expert Help

Self-employed filers, landlords, and business owners often have complex returns. A verified tax expert can file accurately for as little as KSh 500–1,500 — far less than a KRA penalty. Find KRA tax experts on Kaziiko.

Frequently Asked Questions

What changed about nil return deadlines in 2026?

Starting from 2027, nil return filers must submit by 31 January instead of 30 June. The Finance Act 2026 moved this deadline earlier. Self-employed and business owners still have until 30 June (for now).

Why are there different deadlines for different taxpayers?

KRA uses digital integrations like eTIMS to verify zero-income status early in the year, making an early-year window ideal for processing non-revenue returns. This spreads filing load across several months and helps KRA check returns faster.

What happens if I file late?

You face an automatic penalty of KSh 2,000 for individuals or 5% of tax due, whichever is higher. If you have unpaid tax, interest accrues at 1% per month. Apply for a waiver only if the iTax portal was officially down on your deadline — KRA rarely accepts other reasons.

Can I file VAT and PAYE returns on iTax too?

Yes. VAT returns are due by the 20th of the following month, filed via iTax. PAYE returns are filed by employers by the 9th of each month. Both use the same login. Check your tax obligations on your iTax dashboard to see which forms apply to you.