In Kenya every registered taxpayer with a Personal Identification Number (PIN) obtained from the Kenya Revenue Authority (KRA) must file tax returns every financial year.
Those who have no business or are not in gainful employment must file nil KRA tax returns.
Filing Kenya revenue authority ( KRA) tax returns is simple especially if youre using KRA iTax online portal.
Here is a simple step by step guide on how to file KRA online
If you have no income or unemployed
File for Nil Returns
Steps on how to file Nil Returns.
1. Visit the iTax filing portal using https://itax.kra.go.ke/KRA-Portal/
2. log in to iTax portal with PIN and password.
3. Go to returns and select File Nil Return
4. Select income tax– resident individual
5. Select the ruturn period e.g 2024( since we are in 2025 we file returns for 2024)
and then click submit
For Employed (PAYE)
Step 1: Log in
Visit the iTax platform at the https://itax.kra.go.ke/KRA-Portal/
login and entre your password
Step 2: Go to ruturn section
>Navigate to returns and click on e-Returns or select returns on menu
>click on file returns
Step 3: Return type
>Select return types
>For employees, choose Income Tax
>select Tax obligation; income tax- resident individual and click next
>choose the return period for the year 2024
>click next
Step 4: Fill the Online Form
>Fill the Online Form (ITR for Employment Income)
>complete all the applicable sections
Most fields will be auto-filled if you have a P9 form from your employer
>Enter your employment income, tax deducted (PAYE), pension contributions, and insurance reliefs as per your P9 Form
>Confirm the amounts and click “Submit”
upload the form and submit
>click submit button and confirm the submission by clicking OK on pop up message.
Step 5: Acknowledgement
After submission, download the acknowledgement receipt for your records.
All annual returns must be filled by 30th of June of the following year
