How to File KRA Tax Returns in 2026: iTax Step-by-Step

Quick answer: in Kenya you file tax returns through the Kenya Revenue Authority (KRA) iTax portal at itax.kra.go.ke. Individuals file annual income tax returns by 30 June each year. Companies file within six months of their financial year-end. PAYE and VAT are filed monthly. Late filing attracts penalties and interest.

That answer covers the consumer-curious. If you are running a Kenyan SMB — a SACCO, a clinic chain, a fintech, a retailer with 20 staff — the real question is how to file accurately and on time across PAYE, VAT, eTIMS, and corporate returns, while keeping employees and customers informed via the channels they actually use. This guide walks the 2026 iTax workflow for every common return type and shows how operators use SMS and WhatsApp to keep their teams compliant.

Who has to file in Kenya in 2026

Under the Tax Procedures Act, the following are required to file:

• Every individual with a KRA PIN — employed, self-employed, or with no income (nil return).
• All registered businesses — sole proprietors, partnerships, limited companies, NGOs and SACCOs.
• VAT-registered taxpayers — anyone with turnover above the VAT threshold or voluntarily registered.
• Employers — must file PAYE returns for their employees.
• Anyone receiving rental income, dividends or professional fees subject to withholding tax.

Key KRA filing deadlines for 2026

1. Individual income tax (resident and non-resident): on or before 30 June 2026 for the year of income 1 January–31 December 2025.
2. Company income tax: within six months of the financial year-end. For a 31 December year-end, that is 30 June 2026.
3. PAYE: by the 9th of the following month.
4. VAT: by the 20th of the following month.
5. Withholding tax: by the 20th of the following month.
6. Turnover tax: by the 20th of the following month.

How to file an individual income tax return on iTax

Step 1 — Log into iTax

Go to itax.kra.go.ke, enter your KRA PIN, your password and answer the security question. If you have forgotten your password, use the password-reset link — KRA will email a temporary password to the address on file.

Step 2 — Open the returns menu

From the top menu select Returns → File Return. Choose tax obligation "Income Tax — Resident Individual" and click Next.

Step 3 — Download or pre-fill the Excel return

iTax now pre-fills key employment data from employer PAYE filings. Download the latest Excel return, enable macros, and verify the pre-filled figures against your P9 form from your employer.

Step 4 — Fill the relevant sheets

Common sheets include Section A (basic info), Section F (employment income), Section M (PAYE), Section T (tax computation), and the bank/insurance/mortgage relief sheets if applicable. Save, validate, and generate the upload file.

Step 5 — Upload and submit

Back in iTax, upload the zipped return, agree to the declaration and submit. Download the acknowledgement receipt. If there is tax due, generate a Payment Registration Number (PRN) and pay via M-PESA Paybill 572572, bank, or KRA-appointed agents.

How to file a nil return

If you had no income, you must still file a nil return to remain compliant and keep your PIN active for transactions like land transfer or tender registration. On iTax, select Returns → File Nil Return → choose Income Tax Resident → select the period → submit → download acknowledgement. It takes under two minutes.

How to file PAYE returns as an employer

Download the PAYE Excel template from iTax, enter each employee's gross pay, allowable deductions, PAYE due and the employer's contributions (NSSF, NHIF/SHIF, AHL). Validate, upload, generate the PRN and pay by the 9th of the following month. PAYE penalties for late filing are 25% of the tax due or KES 10,000 — whichever is higher.

How to file VAT and use eTIMS

VAT-registered taxpayers must issue tax invoices through the Electronic Tax Invoice Management System (eTIMS). In 2026 eTIMS is mandatory for income-tax-deductible expenses too — if your supplier did not issue an eTIMS invoice, you may not be able to claim the expense. File VAT on iTax monthly by the 20th, attaching the eTIMS-sourced sales and purchase schedules. Output VAT minus input VAT equals what you pay.

How to file a company or partnership return

Companies file the Income Tax — Company return on iTax within six months of year-end. The Excel template captures the income statement, balance sheet, tax computation and instalment tax credits. Partnerships file an Income Tax — Partnership return; the partnership itself does not pay tax, but each partner declares their share on their individual return.

Penalties for late filing and payment

• Late individual filing: KES 2,000 or 5% of tax due (whichever is higher).
• Late company filing: KES 20,000 or 5% of tax due.
• Late payment: 5% of unpaid tax, plus 1% interest per month.
• Late PAYE/VAT: 25% of tax due or KES 10,000.

KRA has tightened enforcement in 2026 with automated reminders, payment plans and the Tax Amnesty Programme for historical penalties. See the official KRA website for the current amnesty terms.

The B2B operator angle: tax season is a customer-comms problem

Here is where operators turn compliance into competitive advantage. Every tax season generates a wave of customer-comms requirements:

• SACCOs and banks must remind members to download interest certificates.
• Insurance brokers must send policy renewal and tax-deductible premium reminders.
• Schools and colleges must issue education-relief receipts to parents.
• SMB employers must distribute P9 forms and remind staff of the 30 June individual deadline.
• Accountants and tax advisers must onboard new clients and chase missing documents at scale.

The teams that win tax season do it with multichannel reminders — SMS for deadlines, WhatsApp for documents and checklists, voice for high-value follow-ups. Doing this manually doesn't scale; doing it with a unified CPaaS does.

HelloDuty tax-season campaign bundle

HelloDuty's unified platform ships an SMS + WhatsApp + voice campaign template purpose-built for the Kenyan tax cycle. Tax advisers, employers, SACCOs and brokers use it to:

• Send bulk SMS deadline reminders to taxpayers, segmented by obligation (individual, PAYE, VAT).
• Push WhatsApp tax-document checklists with file attachments and click-tracking.
• Trigger predictive-dialer follow-up calls for clients who haven't responded 72 hours before the deadline.
• Capture proof of delivery for compliance and audit.

The result: fewer late filings, lower penalty exposure, and a customer experience that keeps employees and clients loyal year after year. Pair it with our communication APIs overview for custom-built tax journeys.

Frequently asked questions

What is the deadline to file individual KRA returns in 2026?

30 June 2026 for the 2025 year of income. Late filers pay a minimum penalty of KES 2,000.

Can I file my KRA return without a P9 form?

Yes, if you can reconstruct your employment income, deductions and PAYE from payslips and bank statements. But the P9 is the safest source — ask your employer's HR or payroll team for it.

Do I have to file if I had no income?

Yes. File a nil return on iTax to keep your KRA PIN active. The process takes under two minutes and avoids the KES 2,000 late penalty.

What happens if I miss the deadline?

You pay the late-filing penalty (KES 2,000 individual, KES 20,000 company) plus 5% of any tax due and 1% interest per month on unpaid amounts. The KRA Tax Amnesty Programme may waive historical penalties — check current terms on kra.go.ke.

How can a business help employees and customers file on time?

Run a tax-season campaign: SMS deadline reminders, WhatsApp checklists with document templates, and a voice-callback option for questions. Operators using HelloDuty's tax-season bundle ship the whole journey in days, not weeks, and capture proof of delivery for HR and audit records.

File on time, and help your customers do the same

If you are an employer, accountant, SACCO or broker preparing for the 30 June deadline, don't leave compliance to chance. Talk to HelloDuty about the tax-season SMS + WhatsApp + voice bundle, or explore the unified platform overview to see how Kenyan teams operationalise compliance comms in a single console.

External references: Kenya Revenue Authority, KRA iTax portal.