Quick Answer
Anyone with a KRA PIN must file an annual income tax return through iTax — even with no income, by filing a nil return. Employed people file using their P9 form, and the deadline is 30 June each year.
Key facts
- Everyone with a KRA PIN must file an annual return.
- The deadline is 30 June for the previous year.
- Employed people file using their P9 form.
- No income still means filing a nil return.
Who must file and when
Every person with a KRA PIN carrying an income-tax obligation must file an annual return, due by 30 June for the previous calendar year — regardless of whether they earned anything.
How to file
Filing is done on iTax:
- Employed (only salary) — file the resident-individual return using your P9 form from your employer; much of it is pre-filled.
- Business / other income — declare all income and allowable expenses.
- No income — file a nil return.
- After filing, pay any tax due via the government paybill (222222) using the reference iTax generates.
Penalties for missing the deadline
Late filing attracts a penalty — for individuals, the higher of 5% of the tax due or KES 2,000 — and unpaid tax attracts further penalties and interest. Filing on time, even a nil return, avoids these.
Penalty figures and deadlines can change — confirm the current rules on KRA before relying on them.
Why this matters to you
Filing is a legal duty, and the penalties for skipping it add up fast. The process is free and online — knowing it keeps you compliant and your tax record clean.
Frequently asked questions
When is the tax return deadline?
30 June each year, for the previous calendar year.
Do I file if I had no income?
Yes — file a nil return if you hold a PIN with an income-tax obligation.
How do employees file?
On iTax, using the P9 form from their employer.
Sources & references
- Tax Procedures Act, 2015 — kenyalaw.org
- Kenya Revenue Authority — kra.go.ke