Who must file an income tax return in Kenya, the tax year and deadline, what documents you need, how to file with Kenya Revenue Authority (KRA), and what happens if you are late.
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Updated for 2026
Last reviewed September 2026
Who must file
In most countries, anyone with income above the tax-free amount who was not fully taxed through payroll withholding must file: the self-employed, landlords, company directors and anyone with more than one income source. Companies file their own return. Check Kenya Revenue Authority (KRA)'s rules for employees, who are sometimes exempt or auto-assessed.
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
Every country fixes a tax year and a filing deadline a few months after it ends. Kenya Revenue Authority (KRA) publishes both. Put the deadline in your calendar with a reminder a month before, because late filing is penalised even when no tax is due.
Tax year: 1 January to 31 December.
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.
What you need
Your KRA PIN and login for Kenya Revenue Authority (KRA)'s online service.
Employment income statements from each employer showing pay and tax withheld.
Your invoices, bank statements and expense records if you are self-employed.
Certificates for pension contributions, insurance, donations and other reliefs you will claim.
Last year's return, to check nothing is missed.
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.
Employees and salary tax
Employers in Kenya withhold income tax from salaries under the 2024/25 bands and pay it to Kenya Revenue Authority (KRA). The Kenya salary tax calculator shows the tax and take-home for any gross salary, which is a quick way to check your payslip before you file.
If you are late
Late returns attract a fixed penalty and late payment attracts interest, both set by Kenya Revenue Authority (KRA). File even if you cannot pay in full; penalties for not filing are usually heavier than for paying late, and most authorities allow instalment plans.
Questions people ask
Do I need to file if my employer already deducted tax?
It depends on Kenya's rules. Some countries require every taxpayer to file, some auto-assess employees, others exempt employees with a single employer and no other income. The rule for Kenya is set out above.
What if I had no income?
If you are registered with Kenya Revenue Authority (KRA), you may still have to file a nil return. Failing to do so is treated as a late return in many countries.
Can I file late without a penalty?
Rarely. Some authorities allow an extension if requested before the deadline. Otherwise file as soon as possible; penalties often grow with time.
Should I use an accountant?
If you are employed with no other income, the online service is designed for you. If you run a business or have foreign income or property, an accountant usually saves more than the fee.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Kenya Revenue Authority (KRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Kenya Revenue Authority (KRA).
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