Tax & pay
How to file KRA returns: deadlines, P9 forms, nil returns and penalties
Step-by-step guide to filing your KRA income tax return on iTax, including nil returns, the P9 form, penalties and the new 30 April deadline from 2027.
Every KRA PIN holder must file a return each year, even with no income. Returns for 2025 were due by 30 June 2026. Under the Finance Act 2026, the deadline moves to 30 April, so your 2026 return is due by 30 April 2027. Late filing costs KES 2,000 or 5% of the tax due, whichever is higher.
Before you start
- Your KRA PIN and iTax password.
- Your P9 form from each employer. It summarises your pay and the PAYE deducted, and employers usually issue it by the end of February.
- Any other income: rent, business, freelance.
- Pension, mortgage interest or insurance details if you're claiming relief.
Filing an employment-only return
- Log in to iTax and choose Returns → File Return → Income Tax Resident Individual.
- Pick the employment-income-only option where it's offered, or download the Excel form.
- Enter your employer's PIN and the pay and PAYE figures from your P9.
- Check the tax computation. If PAYE deducted equals tax due, the balance is zero.
- Submit and save the acknowledgement receipt.
Nil returns
If you had no income at all, for example as a student or someone unemployed, you still file a nil return. In iTax choose Returns → File Nil Return, select Income Tax Resident Individual, and submit. It takes about two minutes, and skipping it can lead to a KES 2,000 penalty.
Penalties
| What | Penalty |
|---|---|
| Late filing | Higher of KES 2,000 or 5% of tax due |
| Late payment | 5% of tax due, plus interest of 1% a month |
Side income or a business?
If you also sell goods or services, you may need to file turnover tax monthly. Read our turnover tax guide or check your numbers with the business tax check.
Which return form do I need?
| Your situation | Return to file |
|---|---|
| Salary only, from one or more employers | Income Tax Resident Individual (employment income) |
| Salary plus business or rental income | Income Tax Resident Individual with the relevant sections |
| No income at all | Nil return |
| Business on turnover tax | Monthly TOT returns, plus your annual return |
| Residential rental income between about KES 288,000 and KES 15M a year | Monthly residential rental income tax |
Getting a refund
If more PAYE was deducted than you owed, for example because you claimed pension or mortgage relief yourself, your return will show a refund due. KRA checks refund claims before paying, which can take time, so keep supporting documents ready.
Tips that save time
- Reset your iTax password well before the deadline.
- Check that your employer's P9 matches your payslips.
- File early. The iTax system slows down in the last week before the deadline.
- Save your acknowledgement receipt as proof of filing; you'll need a Tax Compliance Certificate for many tenders and jobs.
Frequently asked questions
When is the KRA tax return deadline?
Returns for 2025 were due by 30 June 2026. From 2027 the deadline moves to 30 April, so 2026 returns are due by 30 April 2027.
Do I need to file a return if I have no income?
Yes. Every KRA PIN holder must file, and those with no income file a nil return.
What is the penalty for late filing in Kenya?
For individuals, the higher of KES 2,000 or 5% of the tax due.
What is a P9 form?
A yearly summary from your employer of your pay and the PAYE deducted, used to fill in your return.
Sources
- KRA — Individual income tax
- PwC Kenya — Finance Act 2026 tax alert
- PwC Tax Summaries — Kenya individual income tax
Links are for reference only. METRIKA is independent and not affiliated with or endorsed by these organisations.
Last reviewed 1 Oct 2026. METRIKA gives estimates and general information, not financial, tax, legal or immigration advice.