The KRA income tax returns deadline falls on 30 June every year. For most individuals and businesses in Kenya, May and June are the busiest months for tax filing - and the most stressful. The iTax portal can be confusing, the forms are not always straightforward, and the penalties for missing the deadline add up fast.
This guide walks you through exactly how to file your KRA returns in Kenya - step by step, in plain language. Whether you are an individual employee, a sole trader in Nairobi, or a company director filing on behalf of your business, this guide covers what you need to do and how to do it before the 30 June deadline.
Deadline reminder: The KRA income tax returns deadline for individuals and companies with a December year-end is 30 June. Do not wait until the last week - the iTax portal often experiences high traffic in late June, causing delays and login issues.
Related article: KRA Tax Compliance in Kenya: Complete Business Guide
What Are KRA Returns and Who Must File Them?
KRA returns are tax declarations filed with the Kenya Revenue Authority through the iTax portal. They report your income, expenses, and tax liability for a given period. Filing returns is a legal requirement under the Income Tax Act (Cap 470) for every person or entity with a KRA PIN - regardless of whether they earned any income during the period.
The following must file KRA returns in Kenya:
- All individuals with a KRA PIN - whether employed, self-employed, or with no income
- All registered companies and businesses - whether active or dormant
- Partnerships and trusts with income earned in Kenya
- Non-resident individuals and companies earning income from Kenya
- NGOs and charitable organisations with financial activity in Kenya
If you have a KRA PIN but made no income during the year, you are still required to file a nil return. Failure to file - even when you owe no tax - attracts an automatic penalty.
Related article: How to File Nil Returns on KRA iTax in Kenya
Types of KRA Returns and Their Deadlines
Different types of returns apply to different taxpayers and have different filing deadlines. Here is a clear summary:
1. Individual Income Tax Return (IT1)
Filed by individual taxpayers - employed persons, self-employed individuals, directors, landlords, and anyone else earning income in Kenya. The deadline is 30 June each year for the previous year of income (January to December).
2. Corporate Income Tax Return (IT2C)
Filed by companies and other corporate entities. The deadline is 6 months after the end of the company's financial year. For companies with a December year-end, this is 30 June. Companies with different financial year-ends have correspondingly different deadlines.
3. PAYE Returns
Filed monthly by employers who deduct Pay As You Earn tax from employee salaries under the Income Tax Act (Cap 470). The deadline is the 9th of the month following the payroll month. For example, PAYE for May salaries must be filed and paid by 9 June.
Related article: PAYE in Kenya: Employer's Complete Guide to Payroll Tax
4. VAT Returns
Filed monthly by VAT-registered businesses under the Value Added Tax Act (Cap 476). The deadline is the 20th of the following month. Even if no taxable transactions occurred that month, a nil VAT return must still be filed.
5. Turnover Tax Return (TOT)
Filed quarterly by businesses with annual turnover between KSh 1 million and KSh 50 million. The deadline is the 20th of the month following each quarter end - that is, 20 April, 20 July, 20 October, and 20 January.
6. Withholding Tax Return
Filed monthly by persons who have deducted withholding tax from payments such as consultancy fees, rent, dividends, or management fees. The deadline is the 20th of the following month.
7. Nil Returns
Filed by anyone with a KRA PIN who had no taxable income or activity during the filing period. The same deadlines apply as for the relevant return type. Nil returns are filed on iTax in the same way as regular returns.
Related article: How to File Nil Returns on KRA iTax in Kenya
What You Need Before Filing on iTax
Before you log in to iTax to file your returns, make sure you have the following ready:
- Your KRA PIN - you cannot file without it. If you do not have one, register on iTax first.
- Your iTax password - if you have forgotten it, use the 'Forgot Password' option on the iTax login page to reset it via your registered email or mobile number.
- Your financial records for the period - this includes income statements, bank statements, payroll records, invoices, and receipts depending on the return type.
- P9 form from your employer - if you are an employed individual, your employer must provide you with a P9 form showing your gross pay, PAYE deducted, and NHIF and NSSF contributions for the year.
- Business financial statements - for company returns, you will need your profit and loss account and balance sheet for the financial year.
- A stable internet connection - iTax can be slow, especially close to the 30 June deadline. File early to avoid connection timeouts.
If you do not have your KRA PIN, register on iTax before attempting to file. You cannot file any return without a valid PIN.
Related article: How to Get a KRA PIN in Kenya: Step-by-Step Guide
How to File Individual Income Tax Returns on iTax (Step-by-Step)
This is the most commonly filed return in Kenya - applicable to all individuals including employed persons, sole traders, directors, and landlords. Here is the complete process:
Step 1 - Log In to iTax
Go to itax.kra.go.ke and enter your KRA PIN and password. If prompted, complete the security question. If you have forgotten your password, click 'Forgot Password' and follow the prompts to reset it via email or OTP.
Step 2 - Navigate to Returns
From the iTax dashboard, click on the 'Returns' menu at the top of the screen. Select 'File Return' from the dropdown menu.
Step 3 - Select the Return Type
From the return type dropdown, select 'Income Tax - Resident Individual' (IT1) if you are a Kenyan resident individual. If you are a non-resident, select 'Income Tax - Non-Resident Individual'. For companies, select 'Income Tax - Company' (IT2C).
Step 4 - Select the Return Period
Select the year of income you are filing for. For the June 2026 deadline, you are filing for the year of income 2025 (1 January 2025 to 31 December 2025).
Step 5 - Download the Return Form
iTax will prompt you to download an Excel-based return form. Download and save this file to your computer. Do not open it with Google Sheets or other software - use Microsoft Excel only, as the form uses Excel macros that will not work in other applications.
Step 6 - Fill In the Return Form
Open the downloaded Excel form and fill in your details:
- Section A - Personal details: your PIN, name, and tax period
- Section B - Employment income: fill in using your P9 form from your employer. Enter gross pay, PAYE already deducted, NHIF, and NSSF contributions
- Section C - Business income: if you have self-employment or business income, enter gross receipts and allowable expenses
- Section D - Rental income: if you earn rental income, enter gross rent received
- Section E - Other income: dividends, interest, capital gains, and any other income
- Section F - Relief and deductions: personal relief (currently KSh 28,800 per year), insurance relief, and other applicable reliefs
The form will automatically calculate your total tax liability based on the figures you enter. Review the calculated figures carefully before saving.
Step 7 - Upload the Completed Form to iTax
Once you have filled in and saved the Excel form, go back to the iTax portal. Click 'Browse' to locate the saved form on your computer, then click 'Upload' to submit the form.
Step 8 - Review and Submit
iTax will display a summary of your return. Review all the figures carefully. If everything is correct, click 'Submit'. You will receive a confirmation with an acknowledgement number. Save or print this confirmation - it is your proof of filing.
Step 9 - Pay Any Tax Due
If your return shows a tax balance due, you must pay it by the 30 June deadline to avoid interest charges. Generate a payment slip on iTax by clicking 'Payment Registration'. You can pay KRA taxes via M-Pesa Paybill number 222222, and the payment registration number as the account number. You can also pay by bank transfer to any KRA-approved bank or in person at a KRA service center.
Always download your acknowledgement receipt after filing. This is your legal proof that you filed on time. Keep it in a safe place - you may need it if KRA ever questions your compliance.
How to File Company Income Tax Returns on iTax
For companies and other corporate entities, the process is similar but requires a more detailed set of financial documents. Here is what differs for company returns:
- You will need your company's audited financial statements - profit and loss account, balance sheet, and notes to the accounts for the financial year.
- The company return form (IT2C) has additional sections - covering capital allowances, losses carried forward, tax credits, and related-party transactions.
- Instalment tax must be paid during the year - companies with a tax liability above KSh 40,000 are required to pay four instalments of estimated tax during the year of income, not just at the return filing stage.
- The authorised signatory must file - only a company director or a person holding a valid power of attorney can file and submit the company return on iTax.
For companies with complex structures, cross-border transactions, or significant capital allowances, the return process can be technically demanding. Mutea Muthuri & Associates Advocates assists companies across Nairobi, Meru, and Kenol with preparing and filing their annual corporate income tax returns accurately and on time.
Common Mistakes When Filing KRA Returns in Kenya
These are the errors that most frequently cause problems - either triggering a penalty or inviting a KRA audit:
- Filing late - even by one day triggers an automatic penalty. File early, not on the deadline date.
- Using the wrong return type - selecting the wrong return category on iTax means your return may not be processed correctly. Double-check before downloading the form.
- Entering figures incorrectly from the P9 form - a common error for employed individuals is transposing numbers from their P9. Cross-check every figure before submitting.
- Forgetting to claim personal relief - every resident individual is entitled to a personal relief of KSh 28,800 per year. Many people miss this and overpay their tax.
- Not declaring all income sources - rental income, dividends, consultancy fees, and income from digital work are all taxable and must be declared. KRA's EFNS system means they already have visibility into large electronic transactions.
- Opening the form in the wrong software - the iTax Excel forms use macros that only work in Microsoft Excel. Opening them in Google Sheets or LibreOffice corrupts the calculations.
- Not saving the acknowledgement receipt - without proof of filing, you cannot demonstrate compliance if KRA later disputes your records.
What Happens If You Miss the KRA Returns Deadline?
Under the Tax Procedures Act 2015, missing the filing deadline triggers automatic penalties:
- Individuals: KSh 2,000 penalty per return filed late.
- Companies: KSh 20,000 or 5% of the tax due, whichever is higher.
- Late payment interest: 1% per month on any unpaid tax, compounding from the due date.
These penalties are applied automatically by KRA's system - you do not receive a warning first. The only way to avoid them is to file and pay on time.
If you have already missed the deadline, file immediately. The sooner you file, the less the penalties accumulate. In some circumstances, KRA may consider a penalty waiver application - but only after the return has been filed and any tax due has been paid.
Related article: KRA Tax Penalties in Kenya: How to Avoid and Appeal Them
Frequently Asked Questions
When is the KRA returns deadline in Kenya?
The income tax returns deadline for individuals and companies with a December financial year-end is 30 June each year. PAYE returns are due by the 9th of the following month. VAT returns are due by the 20th of the following month. Filing even one day late triggers an automatic penalty.
How do I file KRA returns if I have no income?
You still need to file a nil return. Log in to iTax, select 'File Return', choose the relevant return type, select the period, download the form, leave all income fields blank or at zero, upload the form, and submit. Your acknowledgement receipt is proof of compliance.
Related article: How to File Nil Returns on KRA iTax in Kenya
What is a P9 form and where do I get it?
A P9 form is an annual earnings summary provided by your employer showing your gross pay, taxable benefits, PAYE deducted, NHIF, and NSSF contributions for the year. Your employer is legally required to provide it to you before the filing deadline. If you have not received yours, ask your HR or payroll department.
Can I file KRA returns on my phone?
You can log in to iTax on a mobile browser, but the Excel-based return forms require Microsoft Excel to complete correctly. For most return types, you will need a computer with Excel installed to fill in the form before uploading it. Some simpler returns like nil returns can be completed fully on mobile.
What if I made a mistake on my filed return?
You can file an amended return on iTax to correct errors. Log in, go to Returns, and select 'Amend Return'. Select the relevant return and period, download the original filed form, make the corrections, and resubmit. If the amendment results in additional tax due, pay it promptly to minimize interest.
Do I need a tax lawyer or accountant to file my returns?
For straightforward individual returns with employment income only, most people can file themselves using iTax. However, for business returns, company returns, returns with multiple income sources, or if you are behind on previous years' returns, professional help is strongly recommended. Mutea Muthuri & Associates Advocates helps businesses across Nairobi, Meru, and Kenol file accurately and on time.
Need Help Filing Your KRA Returns Before the Deadline?
The 30 June deadline is approaching. If your returns are not yet filed - or if you are behind on previous years - Mutea Muthuri & Associates Advocates can help. Our tax team assists individuals, SMEs, and companies across Nairobi, Meru, and Kenol with KRA returns, compliance, and dispute resolution.
Do not wait until the last day. File early, avoid the penalties, and protect your Tax Compliance Certificate.
Contact us today to speak with a tax lawyer in Nairobi.