Thousands of Kenyans are racing against time as the June 30, 2025, deadline set by the Kenya Revenue Authority (KRA) for filing income tax returns approaches.
Whether you’re employed, self-employed, a small business owner, a student, a farmer, or recently unemployed, filing your tax return is not optional—it’s a legal requirement that carries consequences if ignored.
Failure to comply can result in penalties, even if you have no income to declare.
To support taxpayers, KRA has enhanced its systems, deployed help teams, and issued public advisories to make the filing process easier.
Still, many people remain confused, unsure of what to file or unaware that they even need to file a return.
If you’re feeling stuck, running out of time, or don’t know where to start, this simplified Q&A will guide you through the process before the June 30 deadline.
1. Who is Required to File a KRA Tax Return?
Any Kenyan with a KRA Personal Identification Number (PIN) is legally required to file an annual return, even if you didn’t earn any income.
This means:
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If you’re formally employed, you must file a return even if your employer already deducted PAYE (Pay As You Earn).
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If you’re self-employed, run a business, earn rental income, or gain income from farming, consultancy, or any other economic activity, you must declare your income and file your annual return.
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If you received no income, you still need to file a NIL return.
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If you’re a student who registered for a KRA PIN for HELB purposes, you must file a NIL return.
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If you got a KRA PIN for other reasons—such as bank account opening, tender processes, or property transactions—you must also file an annual return.
2. When is the Deadline to File my Return?
The deadline for filing the 2024 annual tax return is June 30, 2025.
There is no extension, and late filers face automatic penalties.
3. What Happens if I Miss the Deadline?
If you do not file your returns at the stipulated time, KRA charges the following:
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Late filing penalty: 5% of the tax due or Ksh 2,000, whichever is higher.
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Late payment penalty: 5% of the unpaid tax, plus 1% interest per month until paid.
These costs can quickly add up and affect your tax record. It’s better to file—even with incomplete information—than to miss the deadline entirely.
At the same time, failing to file may also affect your access to key services like government tenders, loans, and business licenses.
Also Read: KRA Changes Process of Filing PAYE Returns; New Step by Step Process
4. How Do I File My Tax Return on iTax?
Filing is done online via the iTax platform. Here’s how:
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Go to the iTax website and log in using your KRA PIN and password.
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Click the ‘Returns’ tab and select ‘File Return’.
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Download the Excel template that matches your profile (e.g., “Income Tax – Resident Individual”).
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Enter your income details, deductions (e.g., mortgage, insurance), and validate the form.
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Zip the file and upload it back to the iTax system.
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Submit and download your acknowledgment receipt.
If you make a mistake, you can still file an amended return later.
5. What Documents Do I Need?
Being prepared makes filing easier. You may need:
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Salaried employees: P9 form (from your employer), mortgage or life insurance certificates, and exemption statements.
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Business or rental income earners: Sales records, expense receipts, withholding tax certificates, and advance tax receipts.
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Farmers: Income and expense records from farm sales, inputs, and contracts.
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Students or unemployed: You may be required to file a NIL return if you have an active PIN.
Also Read: Kenyans React to KRA Penalty Alert; What It Means and How to Avoid It
6. What if I’ve Missed Multiple Years?
The system may display an error like:
“You must file previous returns before uploading.”
This means you need to clear all past pending returns before submitting your current one. Start with the oldest year and move forward.
7. What Help is Available for Last-Minute Filers?
To support the final stretch of filing season, KRA has put the following in place:
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Extended operating hours at Huduma Centres and KRA Service Offices
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Optimised performance of the iTax portal
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Live support via chat, email, social media, and call centre
KRA Contact Info:
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X (Twitter): @KRACare
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Facebook: www.facebook.com/KRACare
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Phone: +254 20 4 999 999 or +254 711 099 999
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Email: [email protected]
If you’re stuck, reach out early. Waiting until the last day could leave you stranded in a long queue.
8. Why Does Tax Filing Matter Even if I Don’t Owe Anything?
Apart from legal compliance, filing your return:
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Keeps your tax status updated, which is required for government tenders, immigration, or bank loans
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Demonstrates good financial discipline
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Supports a stronger, fairer tax system through increased participation
9. What Tips do you Have for First-Time or Busy Filers?
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Start early: Don’t wait until the last day—it only adds stress.
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Save all documents: Keep receipts, uploaded files, and the acknowledgment slip from iTax.
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Stay updated: Reset your password, update your email, and ensure your KRA PIN profile is accurate.
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Ask for help: Use KRA’s support services if you get stuck.
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