KRA iTax Frequently Asked Questions Answered for 2026

Understanding KRA iTax in 2026

The Kenya Revenue Authority's iTax platform (itax.kra.go.ke) is the only official portal for personal tax filing in Kenya. If you earned income or held an active KRA PIN in 2025, you had a deadline of June 30, 2026 to file your annual return—and if you missed it, you're now facing late-filing penalties. The key to staying compliant going forward is understanding what changed in 2026 and what's coming in 2027.

Why Filing Deadlines Just Changed

The Finance Act 2026 introduced several changes to tax administration, including new timelines for filing annual income tax returns, while retaining monthly PAYE filing requirements. Starting with income earned in 2026 (filed in 2027), the old June 30 rush is gone. Salaried employees whose income is fully taxed through PAYE will be required to file annual returns by April 30. Taxpayers filing nil returns, including inactive PIN holders, students and unemployed persons, will now be expected to submit their returns by January 31. The staggered timeline is meant to ease pressure on the iTax system, which routinely crashes during the final days of June.

How Do I Register on iTax for the First Time?

To register on iTax, visit itax.kra.go.ke and click 'Register'. You'll need your KRA PIN, which you can obtain through ecitizen.go.ke or at any KRA office. During registration, provide your national ID number, email, and mobile number. Once activated, your login credentials arrive via email. If you're employed, your employer may have already registered you—check your payslip for your KRA PIN.

What's the Penalty for Late Filing?

The late-filing penalty for individuals is whichever is higher between 5% of the tax due or KSh 2,000. If you earned no income (a nil return) and filed late, you'll owe the flat KSh 2,000—the 5% doesn't apply because there's no tax due to calculate. Penalties are applied automatically the day after the deadline passes. The KRA offers no grace period; extensions are not granted.

Can I File iTax on My Mobile Phone?

Yes. The KRA iTax mobile app works on Android and iOS, allowing you to file returns, check tax balances, and make payments without a computer. Download from Google Play or the Apple App Store, log in with your iTax credentials, and navigate to 'File Return'. This works well if you're managing multiple income streams or live outside Nairobi.

How Do I Pay My KRA Taxes?

To pay via M-Pesa, open M-Pesa, select Pay Bill, enter the Pay Bill number shown on your iTax payment slip, then enter your Payment Registration Number (PRN)—generated on iTax under Payments—as the account number. The amount and your PRN are on the payment slip iTax produces. You can also pay at any KRA office, through bank transfer, or by cheque. Always use your correct PRN or KRA PIN as the reference. Payments without proper reference may take days to credit your account.

What If I Didn't Earn Income in 2025?

You're still legally required to file a nil return (showing zero income) to remain compliant. This protects you from prosecution and keeps your KRA PIN active. For returns on 2025 income (filed in 2026), the deadline was June 30, 2026. From 2027, nil returns will be due by January 31 each year.

What Actually Goes Wrong Filing on iTax

System slowness and congestion are routine in late June when millions of people file at once. Last-minute uploads fail, password resets get delayed, and the portal can go offline for hours. Filing early—by mid-June—avoids most of these headaches. If the system does reject your upload, save your work, log out, wait a few hours, and try again. Rejected files often go through on the second attempt.

Need Expert Help?

Tax compliance gets complicated if you have rental income, freelance earnings, forex gains, or multiple employment contracts. KRA tax experts on Kaziiko offer verified support for filing, tax planning, and penalty resolution. Find a verified Kenyan expert on Kaziiko specializing in tax matters near you.

Frequently Asked Questions

When do I file my 2025 income tax return?

The deadline was June 30, 2026. If you missed it, file immediately on iTax and pay the late-filing penalty (KSh 2,000 or 5% of tax due, whichever is higher).

When do I file my 2026 income tax return?

If you're employed (PAYE-only income), your new deadline is April 30, 2027. If you have no taxable income (nil return), file by January 31, 2027. These new deadlines apply from 2027 onward.

What's the difference between a nil return and a regular return?

A nil return says you earned zero taxable income in that year. It's still legally required even if you had no income, kept your PIN active, and avoided penalties. A regular return reports the income you earned and any tax relief claims.

Can I file and pay on the same day?

Yes. Generate your PRN on iTax, pay via M-Pesa using the Pay Bill number on the slip (with the PRN as the account number), then file your return. The payment usually reflects in your iTax ledger within 24 to 48 hours. For on-time filing, submit both by the deadline.