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Filing your KRA (Kenya Revenue Authority) tax returns for employment income is a mandatory requirement for all registered taxpayers in Kenya with a Personal Identification Number (PIN). For the 2026 filing season, the process covers income earned between January 1st and December 31st, 2025.

Thanks to recent iTax enhancements and the integration of eTIMS, the process is now more streamlined and automated than ever.

The 2026 checklist

Before you begin, ensure you have the following ready:

1. KRA PIN/ID Number & Password: You can now log in to the iTax Portal using your National ID number if you have forgotten your PIN.
2. P9 Form: Obtained from your employer. It summarizes your 2025 gross income and statutory deductions. Note: Ensure your P9 reflects the correct deductions for the Social Health Insurance Fund (SHIF) and the Affordable Housing Levy (AHL).
3. eTIMS-Compliant Invoices: If you have side business income, KRA now validates expenses against eTIMS records.
4. Supporting Relief Documents:

  • Insurance Certificates: For NHIF/SHIF and life insurance.
  • Mortgage Certificates: If claiming mortgage interest relief.
  • Exemption Certificate: For Persons Living with Disabilities (PWDs).

Guide to filing KRA tax returns on iTax

1. Access the portal

Go to itax.kra.go.ke. Log in using your PIN or National ID. If you cannot access your registered email to reset a password, you can visit a Huduma Centre or use the KRA M-Service App for mobile filing.

2. Choosing your filing Path

Once logged in, navigate to the Returns menu and select File Return.

  • Web-Based (Simplified): Select “ITR for Employment Income Only.” As of 2026, this system is heavily automated and will often pre-populate data directly from your employer’s monthly PAYE filings.
  • Excel/ODS Template (Offline): Recommended if you have multiple income sources (e.g., salary plus rental or business income).

3. Automated validation

KRA has introduced Automated Validation of Income and Expenses.

  • Pre-filled Credits: Your PAYE and Withholding tax credits should appear automatically. If there is a discrepancy between your P9 and the system, KRA recommends using the Excel (IT1) form to manually correct the figures.
  • Statutory Fields: Ensure you capture allowable deductions for the Affordable Housing Levy (AHL) and SHIF in the relevant sections.

4. Fill and validate (If using Excel)

If using the Excel sheet, ensure macros are enabled. Fill in:

  • Sheet A: Basic Info (declare if you have a mortgage or insurance).
  • Sheet F: Employment Income (Employer PIN and Gross Pay).
  • Sheet M: PAYE Deducted (verify this matches your P9).
  • Sheet T: Tax Computation. This calculates your tax due or refund.
  • Click ‘Validate’ to generate a zipped file.

5. Submit and download receipt

Upload the zipped file (or submit the web form), select the return period (01/01/2025 to 31/12/2025), and click Submit. Download your Acknowledgement Receipt immediately; it is your only legal proof of filing.

Key Updates for 2026

  • Automated Nil Returns: For low-income earners (earning Ksh. 24,000 or less) or those with no registered income, KRA is transitioning toward an automated Nil return system. However, you can still file manually via the M-Service App or by dialing *572#.
  • Correcting Mistakes: If you make an error, use the “File Amended Return” option on the iTax portal. You can now amend returns for the last three years (2023–2025) online without visiting a KRA office.
  • Multiple Employers: If you changed jobs in 2025, you must combine the details from all P9 forms into one single return.