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The deadline of June 30th remains the most critical date in the Kenyan tax calendar. If you hold an active Personal Identification Number (PIN), the Kenya Revenue Authority (KRA) requires you to declare your income for the 2025 tax year (January 1 to December 31, 2025) by June 30, 2026.

Thanks to recent iTax enhancements and the automation of data through eTIMS, filing is becoming more streamlined. Here is the updated guide to navigating the 2026 filing season.

The 2026 checklist

Filing is only easy if you have your paperwork in order. For the 2025 income year, ensure you have:

  • KRA PIN/ID Number and Password: You can now log in to the iTax Portal using your National ID number if you’ve forgotten your PIN.
  • P9 Form: If you are employed, this document from your employer summarizes your 2025 pay and statutory deductions (PAYE, NSSF, SHIF, and Housing Levy).
  • eTIMS-Compliant Invoices: If you are in business, KRA now validates expenses against eTIMS records. Ensure your business purchases were recorded via eTIMS to avoid disallowed expense claims.
  • Withholding Certificates: For consultants who had tax withheld at the source during 2025.
  • Exemption Certificate: Crucial for Persons Living with Disabilities (PWDs) to claim relevant reliefs.

1. Access the portal

Log in to iTax. In a major update, KRA has integrated systems so that many salaried employees can now see their details pre-populated simply by logging in.

Pro-Tip: If you can’t access your registered email, visit a Huduma Centre. However, for most basic tasks, the KRA M-Service App is now a robust alternative for mobile filing.

2. Choosing your filing path

Once logged in, navigate to the Returns tab:

  1. ITR for Employment Income Only: The simplified web form for employees. As of 2026, this system is heavily automated, pulling data directly from employer filings.
  2. File Return (Excel IT1): Recommended if you have multiple income sources (e.g., salary plus a side business or rental income).
  3. File Nil Return: If you earned no income in 2025. You can also file this via the M-Service App or dial *572#.

3. The validation era

For the 2025 return period, KRA has introduced Automated Validation of Income and Expenses.

  • eTIMS Integration: If you are claiming business expenses, the system will cross-reference these against the eTIMS/TIMS database.
  • Pre-filled Credits: Withholding tax and PAYE credits should now appear automatically. If there is a discrepancy between your P9 and the system, KRA recommends using the Excel (IT1) form to manually rectify the figures before submission.

4. Submission and receipt

If using the Excel form, click Validate on the Tax Computation sheet to generate a zipped file. Upload this to the iTax portal, select the 2025 return period, and click Submit. Download your Acknowledgement Receipt immediately as proof of filing.

Key Updates for 2026

New statutory deductions

When checking your 2025 P9 form, ensure it reflects the correct deductions for the Social Health Insurance Fund (SHIF) and the Affordable Housing Levy, as the iTax return forms have been updated to include these specific fields.

Automated Nil returns

For low-income earners (earning Ksh. 24,000 or less monthly) or those with no registered income, KRA is moving toward an automated Nil return system to reduce the annual manual filing burden.

Correcting mistakes

If you realize you made an error in your 2025 filing, use the “File Amended Return” option. You can amend returns for the last few years (2023–2025) directly on the portal without needing to visit a KRA office.

Penalties for 2026

  • Individual Late Filing: Ksh. 2,000 or 5% of the tax due (whichever is higher).
  • Non-Individual (Company): Ksh. 20,000 or 5% of the tax due.
  • Late Payment: 5% penalty on the tax due plus 1% monthly interest.