Step by step guide on how to file your tax returns

The Kenya Revenue Authority (KRA) has granted a four-day extension for filing 2024 returns, pushing the deadline to July 5. This will give Kenyans more time to file their returns.

KRA has outlined two primary platforms for filing tax returns: The iTax web portal (www.itax.kra.go.ke) and the KRA M-Service App- available on both Android and iOS.

The process varies slightly depending on whether one has employment income, business income, rental income, or no income at all.

1. Filing a NIL return

For individuals with no income, not employed, or students during the 2024 calendar year:

Log in to the iTax portal

Select File Nil return under the returns tab

Choose Income Tax – Resident Individual

Enter the return period: 01/01/2024 to 31/12/2024

Submit and download your acknowledgement slip

Even Kenyans abroad, students, or inactive PIN holders must file a NIL return to remain compliant.

2. If employed while using the P9 form

Taxpayers in formal employment must file returns using details from their P9 forms, provided by employers.

Download the IT1 Excel Return Form from iTax

Input salary details, PAYE deductions, insurance, mortgage interest relief, and other allowable deductions

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Validate the form and upload it to the portal

Submit and retain the acknowledgement receipt

3. Self-employed, business, or rental income

For Kenyans with business, freelance, farming, or rental income:

Download and complete the IT1 Excel Return Form

Declare total gross income and deductible expenses

Calculate the tax payable

Upload and submit via iTax

Generate a payment slip for any tax due and pay through M-Pesa or your bank

4. Special case: Self-employed or have other income (but no p9)

If you are not employed but earn income from business, rent, or freelance, you still need to file an Individual Return, but manually enter income and expenses.

You need to attach supporting documents (invoices, bank statements, etc., if audited)

Log in to the portal and click “Returns”, then click “File Return”

Click Tax Obligation: Income Tax – Resident Individual, and click next

Download the Return Form (Excel IT1)

If you do not have it already, download it from the link provided on iTax

Open in Excel and enable macros

Fill in Basic Information on the “Basic Info” tab:

Enter your KRA PIN

Select return period (e.g., 01/01/2024 to 31/12/2024)

Enter Your Income

Skip the employment section (since you don’t have a P9)

Then go to: “Other Sources” tab if you have: Rental income, Consultancy fees, Commission or the “Business Income” tab if you're self-employed or running a business

Input: Gross income earned during the year and allowable expenses (if applicable)

The form will automatically calculate your tax payable, including: Personal relief (if resident), Instalments or advance tax paid (if applicable)

To validate the form, click “Validate” to generate a .zip file

Upload and Submit

Go back to the iTax portal

Upload the .zip file and click Submit. Then download your acknowledgment slip

Other types

KRA also reminded companies, partnerships, trusts, and non-residents to file their respective returns using the appropriate forms:

1. Companies and partnerships: It2c form

2. Trusts and estates: It2f form

3. Non-resident individuals: Income tax – non-resident individual

Companies and partnerships

Log in to the KRA iTax portal

Go to "Returns", click "File Return"

Select "Income Tax – Company" for companies or "Income Tax – Partnership" for partnerships

Download the IT2C Excel return form and fill out the financial details (income, expenses, tax paid, etc.)

Validate the Excel sheet using the macro tool in the form

Upload it back to the portal and submit

Note that the deadline is within six months after the end of the accounting period.

Trusts and estates

For trusts and estates, the return type is under Income Tax – Trusts and Estates (IT2F Form). This is filed by registered trusts, charitable trusts, and deceased estates under administration

How to file:

Log in to the KRA iTax portal using the trust/estate’s PIN

Go to "Returns", click "File Return"

Select Income Tax – Trusts and Estates

Download and fill out the IT2F Excel form

Provide income, distributions, expenses, and withholding tax details

Validate and upload it to submit

Note that the deadline is within six months after the end of the financial year

Non-resident individuals

This is filed by foreign individuals who earn income from Kenya but do not meet the residency requirement. For example: consultants, directors, entertainers, freelancers, etc.

Log in to the KRA iTax portal using the non-resident individual’s PIN

Go to "Returns", click "File Return"

Choose "Income tax – non-resident individual"

Fill in the online form (or downloadable Excel form if applicable)

Ensure you include: Gross income earned from Kenyan sources, withholding tax already paid (if any) and any applicable deductions

Submit the return