Who must file
Everyone with a KRA PIN must file an annual return, including employees whose PAYE was deducted and people with no income, who file a nil return.
Tax year and deadline
The tax year is the calendar year and the individual return is due by 30 June of the following year. From 1 January 2027 the Finance Act 2026 shortens this to four months after year end, so the deadline becomes 30 April.
Filing step by step
- Get your P9 form from your employer; it summarises pay and PAYE for the year.
- Log in to iTax, choose Returns, then File Return, Income Tax Resident Individual.
- Fill the form from the P9, add other income and reliefs, and upload it.
- Download the acknowledgement receipt and keep it with the P9.
Penalties for filing or paying late
Under section 83 of the Tax Procedures Act, a late income tax return costs 5% of the tax payable under the return or KSh 2,000, whichever is higher, for an individual, and 5% or KSh 20,000 for a company or other non-individual. The tax figure is reduced by what you have already paid and by withholding tax credits, so a nil return filed late still attracts the minimum. Late payment adds a further 5% of the unpaid tax (section 83A) and simple interest of 1% for each month or part of a month until it is paid (section 38). The amnesty in section 37E, extended by the Finance Act 2026, lets you have penalties and interest on tax due up to 31 December 2025 waived once, if you apply and pay all the outstanding principal tax by 31 December 2026.