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How to File for KRA Returns as Individual Taxpayers and Self-Employed Persons

How to File for KRA Returns as Individual Taxpayers and Self-Employed Persons
Customers waiting to be served at Kenya Revenue Authority photo | Sacco review

Step-by-step guide on filing individual and self-employed KRA tax returns via the iTax portal under the updated Finance Act rules.

The Kenya Revenue Authority (KRA) has officially notified taxpayers regarding the adjustments to individual income tax filing deadlines following the enactment of the Finance Act 2026.

In an official post on their official X account on Tuesday, September 8, 2026, KRA highlighted that the deadline for filing Individual Income Tax Returns has been moved forward from the traditional June 30th to April 30th.

The shift in filing dates forms part of KRA’s strategy to align tax collection cycles with government fiscal planning and boost voluntary compliance across the country.

Under the updated regulations, both salaried individuals and self-employed professionals are required to declare their annual income and submit their returns via the iTax portal two months earlier than in previous years. Failure to meet the revised April 30th deadline will attract automated non-filing penalties and late submission interest.

KRA customer service agents assisting taxpayers inside an iTax support office
Kenya Revenue Authority offices photo | File

Step by Step Guide to File KRA Tax Returns for Individuals and Self Employed

To comply with these updated guidelines, individual taxpayers and self-employed persons must navigate the KRA iTax online portal to file their annual returns.

The initial step in this process requires accessing the official iTax portal using a web browser and inputting your Personal Identification Number (PIN) alongside your password.

Once successfully logged into your account dashboard, navigate to the top navigation bar and hover over the “Returns” menu tab to reveal a dropdown selection.

From the dropdown options, click on “File Return,” which will prompt you to select the appropriate Taxpayer Type and your specific Tax Obligation (Income Tax – Resident Individual).

For individual taxpayers earning standard employment income, download the pre-populated MS Excel or ODT Return form available directly on the portal page.

Open the downloaded spreadsheet, fill in the mandatory details such as gross pay, allowances, and statutory deductions as outlined on your official P9 form provided by your employer.

Self-employed persons and sole proprietors must utilize the full business section within the return form to declare all gross business income, allowable operational expenses, and pre-paid withholding taxes.

Ensure that all withholding tax certificates, advance tax payments, or installment tax records accrued throughout the income year are accurately captured in the designated tabs to avoid overassessment.

After filling out all relevant sections of the offline form, validate the sheet to generate a compressed zip file ready for upload back onto the iTax portal.

Return to the iTax webpage, upload the generated zip file, agree to the tax declaration terms, and click “Submit” to complete your filing, after which you should immediately download and save the generated e-Slip and acknowledgment receipt for your records.

Exterior entrance of Times Tower building hosting the KRA headquarters in Nairobi
A view outside Times Tower, the Kenya Revenue Authority headquarters in Nairobi. photo | KRA

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Sat, 10 October 2026