How to File KRA Returns for Employment Income Using Your P9 (2026 Guide)
How to File KRA Returns for Employment Income
If you were employed at any time last year, you must file an income tax return showing your salary and the PAYE your employer deducted. KRA now pre-fills much of the return with data from employers, so for most employees filing is quick. The deadline is 30 June.
What You Need
- Your KRA PIN and iTax password
- Your P9 form from each employer you worked for during the year - it summarises your gross pay, deductions and PAYE month by month
- Details of any reliefs or deductions: insurance premiums, pension contributions, mortgage interest, disability exemption certificate
- Any other income: business, rental or freelance
Step-by-Step
- Log in to itax.kra.go.ke.
- Go to Returns, then File Return.
- Select Income Tax - Resident Individual and click Next.
- Choose the return period (the previous calendar year).
- Answer the questions about your income sources. If you have employment income only, choose the simplified option where available.
- Check the pre-filled employment income and PAYE. Compare every figure with your P9. If the employer data is missing or wrong, enter the correct figures from the P9.
- Enter any reliefs you qualify for that were not already applied through payroll, such as insurance relief.
- Review the computed tax. If PAYE deducted equals tax due, the balance is zero.
- Submit and download the e-Return acknowledgement receipt.
Multiple Employers in One Year
Add income and PAYE from each employer separately, using each P9. Because each employer applied the lower tax bands and personal relief separately, people with two jobs often end up with tax payable at year-end. Pay it by 30 June to avoid interest.
If the Return Shows Tax Payable
Generate a payment slip on iTax and pay through M-Pesa (paybill 222222) or your bank before the deadline. Interest at 1% per month runs on unpaid tax.
If the Return Shows a Refund
A refund (overpayment) can arise when reliefs were not applied by your employer. KRA reviews refund claims and may ask for supporting documents before approving.
Common Mistakes
- Filing a nil return when you were employed - this is a false return.
- Ignoring a second employer or side income.
- Not checking pre-filled figures against your P9.
- Missing the 30 June deadline - the penalty is KES 2,000 or 5% of tax due, whichever is higher.
Getting Your P9
Employers should issue P9 forms early in the year. If yours has not, ask HR or payroll. You can also see employer-submitted PAYE data on iTax when filing.
Understanding Your P9 Form
| Column on the P9 | What it means |
|---|---|
| Basic salary | Your monthly basic pay |
| Benefits and allowances | Taxable allowances such as house, transport or car benefits |
| Gross pay | Total taxable earnings before deductions |
| Allowable deductions | Pension, NSSF, SHIF and Housing Levy contributions allowed before tax |
| Chargeable pay | Pay on which PAYE is calculated |
| Tax charged | PAYE calculated using the tax bands |
| Personal relief | KES 2,400 a month |
| PAYE deducted | Tax your employer withheld and remitted |
The total PAYE deducted for the year is the figure your return compares against the tax due.
Worked Example: Two Jobs in One Year
Wanjiru worked for Employer A from January to June and Employer B from July to December. She files one return, entering both P9 forms. Because each employer withheld PAYE for only the months she worked there, her total usually balances. But if she had worked both jobs at the same time, each employer would have given her the lower tax bands and personal relief, so her return would show extra tax payable, which she must pay by 30 June.
Reliefs You Might Be Missing
- Insurance relief: 15% of qualifying life, education or health premiums, up to KES 5,000 a month, if your employer did not already apply it.
- Pension contributions: contributions to a registered scheme, up to the allowable limit.
- Mortgage interest: for an owner-occupied home, up to the statutory limit.
- Disability exemption: if you hold a valid exemption certificate.
Keep certificates and statements as KRA may ask for them.
Amending a Return
If you discover an error after filing, you can file an amended return on iTax for the same period. Amend promptly, especially if the error understated your tax.
Frequently Asked Questions
What if my employer did not give me a P9? Ask HR or payroll. You can also see employer-submitted PAYE data on iTax when filing, and use your payslips to confirm the figures.
Do I file a return if PAYE was deducted every month? Yes. PAYE deduction does not replace the annual return, which every employee must file.
Can I file my return after 30 June? You can, but a late filing penalty of KES 2,000 or 5% of tax due, whichever is higher, applies, plus interest on any unpaid tax.
How do I get a KRA tax refund? If your return shows an overpayment, KRA reviews the claim and may request documents. Refunds take time, so file accurately with supporting evidence.