How to File KRA Income Tax Returns in Kenya in 2026

Don’t delay filing your KRA employment income tax returns to avoid late payment penalties. These penalties can exceed Ksh. 10,000 or 25% of your unfiled income annually, whichever is greater. This comprehensive guide provides you with a step-by-step process on how to file KRA income tax returns online for the year 2026 using the iTax Excel spreadsheets.

You can conveniently complete this process from the comfort of your home or office.

To successfully file your KRA income tax returns online as an individual, you will need the following readily available:

• A computer with Microsoft Office Excel (version 2007 or newer)
• Your P9 form from your employer for the previous year (2025 in this case). Don’t worry if you don’t have a P9 form; we’ll guide you through that too.
• Your iTax login details, including your KRA PIN and Password.

If you do not have your P9 form from your employer, you will need to gather the following information to file your KRA income tax:

• Your iTax Portal login details: your KRA PIN and Password.
• The KRA PIN of your employer (the company or institution).
• Your gross taxable income (taxable salary) for the year ending 2025.
• The total Gross Income Tax for the year 2025.
• Your total Personal Relief, if any.

If you did not have any taxable income in the year just ended, and you have a KRA PIN, you can file the Nil Returns online, instead.

How to File KRA Employment Income Tax Returns

A Kenyan lady filing her yearly income tax returns from the KRA’s itax portal.

Step 1: Log in to iTax Portal

1. Go to the iTax portal: itax.kra.go.ke/KRA-Portal/
2. Key in your KRA PIN and press Continue
3. Type your Password and solve the Security Stamp arithmetic
4. Click Login

Step 2: Download the iTax Excel Sheet

1. Click the Returns menu and select File Return
2. Select Tax Obligation e.g. Resident Individual
3. The Income Tax – Resident Individual Form page will open
4. Download the excel form where it is written: Income Tax – Resident Individual Form(Excel)
5. Leave the browser page open for now as you fill the Excel form

Step 3: Fill Excel Form According to P9 or Employment Income Details

Follow the steps below to file your Individual Income Tax Return for the year ended 2025:

1. Locate the downloaded zipped file (IT1_Individual_Resident_Return_XLS), right-click on it, and select Extract

2. Now open the extracted Excel File

3. In Section A Part 1: Return Information, fill the first 4 lines;

• Personal Identification Number: Your KRA PIN
• Type of Return: Original
• Return Period From: 01/01/2025
• Return Period To: 31/12/2025

4. Now Scroll to the bottom of the document and click NEXT

You are in Section F: Details of Employment Income (Self)

5. Fill in your employment income correctly. These details can be found on your P9 form.

You are required to fill:

• PIN of Employer
• Name of Employer
• Gross Pay (income for the whole year)
• Put zero for Allowances, Net Value of Housing, and Pension, if you have nothing to fill.

Remember: The column for Total Employment Income should tally with your gross income.

6. Click NEXT to go to Section M: Details of PAYE Deducted at Source from Salary (Self)

Fill in correctly the following information:

• Employer PIN, again
• Name of Employer
• Taxable Salary (for the whole year)
• Tax Payable on Taxable Salary, A (TOTAL PAYE)
• Amount of Tax Deducted (PAYE), B (MINUS ANNUAL RELIEF)

7. Now continue clicking NEXT until you reach the last section, SECTION T: Tax Computation

• Look for Defined /Pension Contribution and enter the amount indicated on your P9 form
• Enter Personal Relief as stated on your P9 form
• Scroll down and click VALIDATE.
• Wait for some time for the validation to be processed

8. If everything adds up well without errors, a dialogue box will ask you whether you want to generate a zipped file for uploading. Click Yes.

10. Take note of the name of the generated iTax form, which has your PIN and time generated. Usually located in the My Documents folder for Windows users.

Step 4: Upload the Filled Excel Return Form

Now return to the iTax Portal: Income Tax- Resident Individual Form.

• Choose type of return as Original
• Return Period From: e.g. 01/01/2025
• Click Choose File and locate the file generated earlier own after the validation
• Now Select I Agree to the Terms and Conditions check box
• Click Submit

You can now download the generated receipt as proof of tax returns filing.

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