Annual Tax Filing (ITR)
Step-by-step guide to filing your Income Tax Return in Kenya.
What is ITR?
Official Definition (KRA):
Income Tax Return (ITR) is an annual declaration of your total income, deductions, reliefs, and tax paid for the previous year. All resident individuals with taxable income must file an ITR.
In Simple Terms:
ITR is like a yearly summary of your income and taxes. You tell KRA how much you earned, what deductions you're claiming, and how much tax you've already paid. This helps determine if you owe more tax or are due a refund.
Filing Deadlines
Annual Deadline
June 30th of each year for the previous year's income.
Example: For income earned in 2024, file by June 30, 2025.
Late Filing Penalties
- KES 10,000 or 5% of tax due (whichever is higher)
- Interest on unpaid tax at 1% per month
- KRA may estimate your tax liability if you don't file
Required Documents
Essential Documents
- P9 Certificate
From your employer(s) showing PAYE deductions
- Bank Statements
For interest income and other earnings
- Insurance Certificates
For insurance relief claims
- Mortgage Interest Certificate
If claiming mortgage interest relief
- Rental Income Records
If you have rental income
Step-by-Step Filing Process
Log into iTax Portal
Visit itax.kra.go.ke and log in with your KRA PIN and password.
If you don't have an account, register first using your PIN certificate.
Select Return Period
Navigate to Returns → File Return and select the year you're filing for (e.g., 2024).
Enter Income Details
Fill in all sources of income:
- Employment income (from P9)
- Rental income
- Business income
- Interest and dividends
- Any other income
Claim Deductions & Reliefs
Enter all eligible deductions:
- Personal relief (KES 34,560)
- Insurance relief (up to KES 60,000)
- Mortgage interest relief (up to KES 300,000)
- Other allowable deductions
Review & Submit
Review all entered information carefully. The system will calculate your tax liability and show if you owe tax or are due a refund.
Once submitted, you'll receive a confirmation receipt. Keep this for your records.
Common Mistakes to Avoid
Forgetting to Include All Income
Include ALL sources of income, not just your salary. Rental income, business income, and interest must all be declared.
Not Claiming All Reliefs
Make sure you claim all eligible reliefs (personal, insurance, mortgage) to reduce your tax liability.
Filing After Deadline
File before June 30th to avoid penalties. Set a reminder in your calendar!
Not Keeping Records
Keep all supporting documents (P9, certificates, receipts) for at least 5-7 years in case of an audit.