## Who must file an annual income tax return?
In Kenya, you must file an annual income tax return if you:
Have income from more than one source Have self-employment income (freelance, consulting, business) Have rental income Have investment income (dividends, interest over KES 300,000) Were told to file by KRA Want to claim WHT certificates as a credit Even if you had no income or zero tax liability, you may need to file a nil return.
Filing deadline: 30 June each year (for the previous calendar year ending December 31).
What income to declare
Include all income received between January 1 and December 31:
Employment income (from P9 forms from all employers) Professional/consultancy fees (from all clients) Rental income (gross rent received) Dividends and interest (if above exempt thresholds) Business income (turnover minus allowable expenses) What to prepare before filing
P9 forms from all employers — these show your gross pay and PAYE deducted for each job WHT certificates from all clients who deducted WHT Income records (bank statements, invoices) for freelance income Expense records (receipts, invoices) for deductible expenses Your KRA PIN and iTax login Filing on iTax
Step 1: Log in to iTax at itax.kra.go.ke
Step 2: Click Returns > File Return > Income Tax (Individual)
Step 3: Select the return type — "Resident Individual" for most people
Step 4: Enter your income details
Section A: Employment income (from P9 forms) Section B: Self-employment / business income Section C: Rental income Section D: Investment income Step 5: Enter deductions and reliefs
Personal relief (KES 28,800/year — automatically applied) Pension contributions (up to KES 240,000/year) Insurance relief (15% of premium paid, max KES 60,000/year) Step 6: Enter WHT credits Upload or enter all WHT certificates. The system deducts total WHT from your liability.
Step 7: Review the calculated tax If WHT and PAYE already deducted exceed your liability, you may get a refund.
Step 8: Submit and pay any balance due
Penalties for late filing
Late filing: KES 2,000/month or 5% of unpaid tax (whichever is higher) Interest on unpaid tax: 2% per month File even if you cannot pay — the penalty for non-filing is usually worse than the late payment interest.
