How to File KRA Returns in Kenya: A Step-by-Step Guide

The Kenya Revenue Authority (KRA) mandates all registered taxpayers to file their returns annually. Whether you are employed, self-employed, or unemployed, you must comply to avoid penalties.

This guide simplifies the process of filing KRA returns, covering both employment income returns and nil returns for individuals without taxable income.

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Requirements for Filing KRA Returns

To successfully file your KRA returns, you need:

• KRA PIN (Personal Identification Number)
• iTax Login Credentials (PIN and password)
• Internet Access (to access the KRA iTax portal)
• P9 Form (for employed individuals)

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How to File KRA Returns (For Employment Income)

Step 1: Visit the KRA iTax Portal

1. Open your preferred browser and go to itax.kra.go.ke.

Step 2: Log in to Your iTax Account

1. Enter your KRA PIN and click “Continue.”
2. Enter your password and solve the simple arithmetic captcha to log in.
   • If you forgot your password, click on “Forgot Password” to reset it via email.

Step 3: Access the Returns Menu

1. Click on “Returns” in the main menu.
2. Select “File Return” and choose “Income Tax – Resident Individual”.

Step 4: Fill in the Required Details

1. Confirm your details, including your KRA PIN and return period.
2. Select “Yes” under “Do you have employment income?”
3. Click “Next” to proceed.

Step 5: Enter Income Details from Your P9 Form

1. Fill in the sections marked with an asterisk (*) as per your P9 form.
2. Cross-check details on PAYE (Pay As You Earn) deductions, insurance reliefs, mortgage, or any other allowances.

Step 6: Submit Your Tax Return

1. Click “Submit” once you have verified all details.
2. A confirmation message will appear stating “Return Receipt Generated”.

Step 7: Download Your KRA Returns Receipt

1. Click on the download link to save your receipt.
2. You will also receive a confirmation email from KRA.

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How to File NIL KRA Returns (For Unemployed Individuals)

If you have a KRA PIN but no taxable income, you must still file Nil Returns to avoid penalties.

Step 1: Log in to Your KRA iTax Account

• Visit itax.kra.go.ke and enter your credentials.

Step 2: Access the Returns Menu

• Click “Returns” > “File Nil Return”

Step 3: Select Tax Obligation

• Choose “Income Tax – Resident Individual” (your details will be auto-filled).
• Click “Next” to proceed.

Step 4: Fill in the Tax Return Form

• Enter your return period (e.g., 1st January – 31st December of the previous year).
• Skip the “Wife PIN” section (if not applicable).

Step 5: Submit the Nil Return

• Click “Submit”, then confirm by selecting “Yes”.

Step 6: Download Your KRA Returns Receipt

• A confirmation message will appear with a receipt download link.
• Save it for future reference.

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Penalties for Failing to File KRA Returns

Failure to file your KRA tax returns on time attracts penalties:

Avoid these fines by ensuring you file your returns before the deadline (usually June 30th each year).

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Key Takeaways

✅ Filing KRA returns is mandatory for all taxpayers.
✅ Employed individuals must use their P9 Form.
✅ If you have no taxable income, you must file Nil Returns.
✅ Missing the deadline leads to penalties of up to Ksh. 20,000.
✅ The process is fully online via the KRA iTax Portal.

By following these simple steps, you can stay compliant with tax regulations and avoid unnecessary penalties.

Would you like help with business tax filings or company tax obligations? Let us know in the comments!