Every person with a KRA PIN is expected to file an annual income tax return for the previous year by 30 June. Filing late can attract penalties — even when you owe no tax.
The right type of return depends on your situation during the year.
Which return should you file?
| Your situation | Usual return |
|---|---|
| Employed with a P9 from your employer | Income tax return (employment income) |
| No income at all during the year | Nil return |
| Business or rental income | Income tax return including that income — consider professional help |
| More than one employer | One return combining all P9 forms |
Filing an employment return with a P9
- 1
Get your P9
Ask your employer for your P9 form for the year.
- 2
Log in to iTax
Use your KRA PIN and password.
- 3
Choose the return
Select the income tax return for individuals and the correct year.
- 4
Enter P9 details
Fill in employer PIN, taxable pay and tax deducted exactly as on the P9.
- 5
Check the result
Review the summary. If it shows unexpected tax due, double-check your entries.
- 6
Submit and download
Submit and save the acknowledgement receipt.
Missed returns from previous years?
You can still file them. Late filing may attract penalties, which appear on your ledger. Clearing your history matters because a Tax Compliance Certificate is usually only issued when your returns are up to date.
