Employees file the Income Tax – Resident Individual return using the P9 form from their employer.
Steps
- Get your P9 from your employer.
- Log in to iTax and go to Returns, File Return.
- Choose Income Tax – Resident Individual and the return period.
- Use the online form or download the return template. Enter employment income and PAYE from your P9, and any reliefs.
- Submit and download the acknowledgement receipt. If tax is payable, generate a payment slip and pay.
Deadline and penalties
Due by 30 June of the following year (30 April from 2027, per the Finance Act 2026). Late filing: 5% of tax due or KES 2,000, whichever is higher. Late payment: 5% of the tax plus 1% interest a month. Estimate these with our KRA penalty calculator.
Frequently asked questions
When is the KRA return deadline?
30 June of the following year; from 1 January 2027 it moves to 30 April.
What do I need to file?
Your KRA PIN and iTax password, and your P9 from your employer.
More: Tax calculators · PAYE calculator · Guides
Sources
- KRA – Filing Returns on iTax (FAQs) (checked 13 October 2026)
- KRA – Individual Income Tax (filing dates and penalties) (checked 13 October 2026)
- KRA – Finance Act 2026: What It Means for You (checked 13 October 2026)
