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KRA Income Tax Return on iTax: Checklist
Name: [Your name]. Income year: [Income year]. For an individual with a KRA PIN.
1. What you need
☐ KRA PIN and iTax password. The iTax sign-in page has Forgot Password/Unlock Account.
☐ P9 from each employer.
☐ Records of any other income, and withholding tax certificates.
☐ Certificates for what you claim: mortgage interest, life, health or education insurance. Exemption Certificate if you have one.
☐ No income this year: you still file, as a NIL return.
2. The form
– Salary only: ITR for Employment Income Only, under Returns. Since 1 January 2026 it comes pre-filled from your employer’s PAYE returns.
– Figures locked and wrong, or other income: use the Excel return (IT1). Download it in iTax, fill it in, upload the zip file.
– No income: NIL return in iTax, or in the KRA M-Service app.
3. Your application
– Sign in, open Returns, choose your return.
– Section F: compare income with your P9. Section M: check PAYE.
– Section T: check pension, Housing Levy, SHIF and personal relief.
– Several employers: all the income goes in one return. Confirm your withholding tax credits. Then Submit.
– Tax to pay: use the payment slip at a bank, or M-Pesa paybill 222222. Refund due: bank details come later, in the refund application.
4. Where to file
– Online at itax.kra.go.ke.
– Help: 020 4 999 999, 0711 099 999, callcentre@kra.go.ke.
5. Time limits
– 2025 income: the filing window ran from 1 January to 30 June 2026.
– From 1 January 2027, KRA gives 30 April as the date for individuals.
– Filed late: the penalty for an individual is 5% of the tax due or KES 2,000, whichever is higher.
– KRA’s amnesty runs to 31 December 2026, for penalties and interest on debts up to 31 December 2025, once the tax itself is paid. A late filing penalty goes if you file the missed return by then and no tax is due. Apply in iTax: Debt and Enforcement.
6. Keep it and renew
– Download the Acknowledgement Receipt. It also goes to your iTax email.
– Keep your papers for 5 years from the end of the period.
– Found a mistake? File an amended return.
Income year [Income year]
Filed on [Filed on]
Acknowledgement no. [Acknowledgement no.]
Source: KRA, 2025 filing guide and notice of 8 June 2026; iTax enhancements, Dec 2025 to Jan 2026; Finance Act 2026, ss.18, 45; Tax Procedures Act, ss.23, 83; 2026 amnesty page. Checked 01.11.2026. Not tax advice.