File your individual income tax return or Nil return
From: Government of Kenya (public information)
Published 3 June 2026 · Last updated 3 June 2026
Find out how to submit your annual individual income tax return or file a Nil return in Kenya. This page covers P9 employment forms, deadlines, penalty costs, and step-by-step instructions on the iTax portal.
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Quick facts
- Processing time
- Instant (The official electronic acknowledgement receipt generates immediately upon submission)
- Base cost
- Free to submit (Late filing penalties apply if missed)
- How to apply
- Online (Digital submission)
Fees and times can change. Confirm on the official site before you pay.
Before you start
- Must possess an active KRA PIN string and password credentials for the iTax portal.
- For Salaried Employees: You must have a physical or digital P9 tax deduction card issued by your employer before starting.
- For Nil Filers: If you are a student, unemployed, or earned absolutely zero taxable income during the year, you must explicitly choose the "Nil Return" template option.
Documents you need
- Your active KRA PIN number.
- Your employer’s KRA PIN number (found printed on your P9 card).
- Total Gross Pay, Pension contributions, and Personal Relief figures (from your P9 card).
- Mortgage interest or Insurance relief certificates (if claiming extra tax deductions).
Fees and charges
| Item | Cost |
|---|---|
| Statutory Online Tax Return Filing Cost | Free |
| Late Filing Penalty (Individual Income Tax Return missed after June 30th) | Ksh 2,000 |
| Late Filing Penalty (Nil Return missed after June 30th)Cost in KES: Ksh 2,000 | Ksh 2,000 |
Questions
What should I do if I am an individual with multiple sources of income?
If you have an employment salary plus income from side businesses or consultations, you cannot use the simple online web form. You must download the macro-enabled Excel tax return workbook from iTax, input all your separate income columns, generate a zipped upload payload, and submit it on your dashboard.
Can I amend my tax return if I discover I entered wrong figures after submitting?
Yes. You can log into your iTax profile, navigate to the "Returns" tab, and select "Amend Return". You have a legal window to correct data typos or upload missing relief documents, subject to final matching approval by KRA officers.