Anyone with a KRA PIN and an income tax obligation must file an annual return, even with no income, and this guide explains how to file KRA returns on iTax. According to the Kenya Revenue Authority (KRA), every person with a PIN and an Income Tax obligation must file an annual return whether or not they earned income, and people with no income file a NIL return. Returns are generally due by 30 June of the year after the year of income.
- Key takeaways
- Do you have to file a nil return?
- Which return fits your situation
- Documents to have ready
- How to file KRA returns on iTax, step by step
- The eTIMS change for business expenses
- Late filing: a worked penalty example
- Reliefs that reduce your tax
- Stay safe from impostors
- Common mistakes
- FAQ
- When is the deadline?
- What if I forgot my iTax password?
- Do I need to file if my employer already deducts PAYE?
- Where can I get help?
- Limits of this guide
- Sources
Key takeaways
- A PIN with an Income Tax obligation means an annual return, even if you earned nothing.
- The year of income runs from 1 January to 31 December. KRA set 30 June 2026 as the deadline for 2025 returns.
- Employees can use the Simplified Return (Employment Income Only).
- From the 2026 year of income, business expenses must be backed by valid eTIMS or TIMS invoices.
- Type the official KRA address yourself and never share your iTax password.
Do you have to file a nil return?
KRA says the duty to file attaches to the PIN and the Income Tax obligation, not to the amount of income. Someone with no income, or whose business did not trade, still files, using the nil option. KRA’s individual income tax page sets out this rule.
Persons who are exempt from tax still file. KRA says they must enter a valid exemption certificate number on the return.
Which return fits your situation
| Your situation | What to file | What to keep in mind |
|---|---|---|
| No income in the year | NIL return | Can be filed on iTax. |
| Salary from one or more employers only | Return using your P9, or the Simplified Return (Employment Income Only) | Employment details are prepopulated on iTax. With more than one employer, declare all income in one return. |
| Business or self-employed income | Income tax return including your business income | Income and expenses are checked against records such as eTIMS invoices and withholding tax data. |
Source: KRA, file-my-returns page.
Documents to have ready
- Your KRA PIN and iTax password.
- Your P9 form from each employer, if you were employed.
- Records of other income, such as rent or side jobs.
- Business records and eTIMS or TIMS invoices for expenses, if you run a business.
- Details of any withholding tax deducted from your payments.
- Insurance premium details, if you want to claim insurance relief.
- Your exemption certificate number, if you are exempt.
How to file KRA returns on iTax, step by step
Menu names on iTax can change, so treat the labels below as typical. They follow KRA’s guidance.
Nil return
KRA’s frequently asked questions page gives the outline for a nil return.
- Log in to iTax.
- Go to Returns.
- Select the NIL return option.
- Submit.
Return with income
- Log in to iTax and update your tax obligations if needed.
- Open the Returns tab, select File Return and download the return.
- Fill the return offline and generate a zipped file.
- Upload the zipped file on iTax.
KRA’s file-my-returns page offers a video guide and a PDF guide for the Simplified Return (Employment Income Only).
The eTIMS change for business expenses
A KRA public notice says that for the 2025 year of income, business expenses without eTIMS invoices may still be declared. From the 2026 year of income, expenses must be backed by valid eTIMS or TIMS invoices. If you run a small business, ask suppliers for these invoices during the year rather than at filing time.
KRA also says it validates declared income and expenses against its records, including eTIMS invoices and withholding tax data. Withholding tax that is not a final tax should be declared and claimed as a credit. For KRA’s separate measures on goods entering the country, see KRA directives for foreign traders.
Late filing: a worked penalty example
KRA’s individual income tax page says the late-filing penalty for individuals is the higher of 5% of the tax due or KSh 2,000. Kenyans.co.ke reported the same rule in 2020.
| Step | Amount (KSh) |
|---|---|
| Tax due on the return | 20,000 |
| 5% of tax due | 1,000 |
| Minimum penalty | 2,000 |
| Penalty that applies (the higher figure) | 2,000 |
The example uses the penalty rule above, with the figures chosen for illustration. Because 5% of KSh 20,000 is only KSh 1,000, the KSh 2,000 minimum applies. Per KRA, tax that is paid late attracts a further 5% penalty plus interest of 1% a month on the unpaid tax. A missed deadline can also lead to a default assessment under Section 29 of the Tax Procedures Act, according to a KRA public notice.
The wider debate over taxes is covered in tax protests and the budget in Kenya.
Reliefs that reduce your tax
According to KRA’s individual income tax page, residents get personal relief of KSh 28,800 a year (KSh 2,400 a month). Insurance relief is 15% of premiums, capped at KSh 60,000 a year, for life insurance, education policies maturing after at least 10 years, and health insurance. Rates can change, so check the current figures on kra.go.ke.
Stay safe from impostors
- Type the official KRA address, kra.go.ke, yourself instead of following links in messages.
- Never share your iTax password with an agent or caller you cannot verify.
- Contact KRA on 0711 099 999 or 020 4999 999 (numbers from KRA’s public notice) if you are unsure whether a message is genuine.
Common mistakes
- Skipping the return because there was no income.
- Declaring only one employer when you had two or more.
- Forgetting to declare withholding tax that can be claimed as a credit.
- Claiming business expenses with no matching invoices.
- Waiting until the last day to file.
If you find an error after filing, KRA says you can submit an amended return on iTax. KRA advises amending promptly to avoid penalties and interest.
FAQ
When is the deadline?
The year of income is 1 January to 31 December, and returns are generally due by 30 June of the following year. KRA set 30 June 2026 for 2025 returns.
What if I forgot my iTax password?
Kenyans.co.ke reported in June 2025 that you can call KRA on 0711 099 999 or 020 4999 999, choose password reset and enter your National ID number followed by #. A new password is then sent to your registered email.
Do I need to file if my employer already deducts PAYE?
Yes. Employment details are prepopulated on iTax, but you still file the annual return.
Where can I get help?
KRA lists 0711 099 999, 020 4999 999 and [email protected] as contact points in a public notice.
Limits of this guide
Tax rules, rates and iTax menus change. Complex cases, such as several income sources, a company or a dispute with KRA, call for a registered tax adviser or KRA itself.
This article is general information and is not financial or tax advice. Check the official terms and current rules on kra.go.ke before you file.
Last reviewed: October 2026
Sources
- Kenya Revenue Authority: File my returns
- Kenya Revenue Authority: Frequently asked questions
- Kenya Revenue Authority: Individual income tax
- Kenya Revenue Authority: Filing of 2025 income tax returns (public notice)
- Kenyans.co.ke: late filing penalty
- Kenyans.co.ke: KRA explains how to reset your iTax password
