Missing the KRA filing deadline costs you KSh2,000 per month in penalties. Whether you are employed, self-employed, or have no income at all, you are legally required to file. Here is exactly how to do it.
Why You Must File Returns Even If You Have No Income
Many Kenyans assume that if they earn nothing or are unemployed, they do not need to file. This doesn’t seem right. KRA requires every registered taxpayer to file a nil return annually. Failure results in a monthly penalty of KSh 2,000.
KRA iTax Filing Deadline 2026
The annual deadline for filing income tax returns is 30th June. For 2026, the deadline is 30th June 2026. Do not wait until the last week — the iTax platform slows down significantly as the deadline approaches.
How to Log In to iTax — Step by Step
- Go to itax.kra.go.ke
- Enter your PIN (starts with “A” for individuals)
- Enter your password (default is your date of birth: DDMMYYYY)
- Complete the security question
- You are now on your iTax dashboard
If you have forgotten your password, click ‘Forgot Password,’ and KRA will send a reset link to your registered email.
How to File Nil Returns in 2026
- Log in to iTax
- Click on ‘Returns’ in the top menu
- Select ‘File Return.’
- Select the return type: Income Tax — Resident Individual
- Select the year: 2025
- When asked if you have any income, select ‘No.’
- Submit and download your acknowledgement receipt
Keep the acknowledgement receipt. You will need it as proof of filing.
How to File Returns If You Are Employed — P9 Form
Your employer should provide you with a P9 form by April each year. The P9 shows your total earnings, PAYE deductions, and benefits. You will need the P9 form to complete your return.
- Log in to iTax and go to Returns > File Return
- Select Income Tax — Resident Individual for year 2025
- Under Section M, enter your employment income from the P9 form
- Enter PAYE already deducted as shown on your P9
- The system will calculate if you owe tax or are owed a refund
- Submit and save your acknowledgement
How to File Returns If You Are Self-Employed
Self-employed Kenyans must declare all business income and expenses. You will fill in the business income section and can deduct legitimate business expenses before calculating tax owed.
What Happens If You Miss the Deadline
| Months Late | Penalty Accumulated |
| 1 month | KSh 2,000 |
| 3 months | KSh 6,000 |
| 6 months | KSh 12,000 |
| 12 months | KSh 24,000 |
KRA can also bar you from accessing government services via eCitizen, block business permit renewals, and refer you to debt collectors.
How to Check If Your Returns Were Accepted
- Log in to iTax
- Go to Returns > View Returns
- Your submitted returns will show with status ‘Filed.’
- Download the acknowledgement receipt for your records
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