Core Statutory Benchmarks

• Filing Window: The submission portal opens on January 1 and closes strictly on June 30 annually for the preceding calendar year of income.
• The Nil Return Rule: If you hold an active KRA PIN with a resident tax obligation but generated zero income from Kenyan sources during the financial year, you are still legally required to file a Nil Return.
• Penalties for Default: Late filing incurs an automatic fine of KSh 2,000 or 5% of the tax due (whichever is higher), plus a late payment interest rate of 1% per month on any outstanding tax balances.

Step-by-Step iTax Filing Guide

Authenticate iTax Access

• Go to itax.kra.go.ke. Input your KRA Personal Identification Number (PIN), enter your secret password, solve the arithmetic security stamp, and log into your workspace.

Procure E-Returns Document

• Navigate to the "Returns" drop-down menu and select "File Return." Choose your specific tax obligation (Income Tax - Resident Individual) and download the pre-formatted Excel or ODS Tax Return template.

Populate Income and Deductions

• Open the downloaded template. Enter your financial parameters exactly as they appear on your official documentation:
  • For Employment Income: Copy data directly from your employer-issued P9 Form.
  • For Secondary Income: Input gross income and allowable operational expenses.
  • Relief Allocation: Apply your standard Personal Relief (KSh 28,800 per annum) and eligible health or insurance deductions.

Validate and Zip Upload

• Navigate to the final computation sheet to verify the tax due or refund balance. Click "Validate" to compress the document into a zipped (.zip) format. Upload this file to the iTax interface, accept the terms, hit submit, and download your E-Return Acknowledgement Receipt.