How to File KRA Returns: Step-by-Step on iTax, Phone and WhatsApp

Filing your KRA return as a salaried worker is simpler than it looks, as long as you have your P9 form. You log in to iTax, choose the employment income return, check the figures and submit.

The deadline is 30 June each year, but from 1 January 2027 it moves to 30 April for individuals. You can also file on WhatsApp or the KRA M-Service app. Here's each route, step by step.

Quick facts before you start

What you need before you start

• Your KRA PIN and iTax password. If you've forgotten either, see our guide on how to retrieve a forgotten KRA PIN and reset your iTax password. It's free and takes a few minutes.
• Your P9 form from your employer (or from each employer, if you changed jobs or held more than one during the year).
• A mortgage interest certificate, if you're claiming mortgage relief.
• A life, health or education insurance certificate, if you're claiming insurance relief on a policy running 10 years or more.
• Your SHIF membership number and the premiums you paid, if you want to claim that as a deduction.

If you also earn interest from Treasury bills or bonds, or dividends from your SACCO, you need to declare that too. Our guides to investing in government bonds in Kenya and SACCOs with the best dividends explain how that income is taxed. If you used your PIN to clear a car at customs this year, that doesn't create a new filing duty on its own, but KRA does cross-check PIN activity, so keep your return up to date. See our guide on importing a car to Kenya for the full duty and clearance process.

Your M-Pesa statement can show reliefs you can claim, like insurance premiums and SHA. Our M-Pesa statement analyzer finds them for you.

How to file KRA returns on iTax, step by step

1. Log in. Go to itax.kra.go.ke and sign in with your PIN and password.
2. Start the return. Click "Returns" on the menu, then "ITR for Employment Income Only" if employment is your only income source.
3. Set the return period. This runs 1 January to 31 December of the year you're declaring. If you only got your PIN partway through the year, enter the actual date you registered instead of 1 January.
4. Confirm you have employment income, then click "Next" to open the return form.
5. Section A (basic information): declare a mortgage or insurance policy here if you have one. The tabs to calculate them open once you select "yes".
6. Section F (employment income): this is filled in from your employer's PAYE filings. Check it against your P9. The gross pay, benefits and allowances should match.
7. Section M (PAYE deducted): also pre-filled. Confirm the tax your employer remitted matches your P9. If your employer contributes to NSSF or deducts the Affordable Housing Levy and SHIF, those should show here too.
8. Section T (tax computation): this calculates what you owe or are owed automatically from the sections above. Not sure if the numbers look right? Run your gross salary through our Kenya PAYE calculator and compare it with what iTax has pulled from your P9. If a figure looks off, check it against the current PAYE bands, reliefs and NSSF/SHIF/housing-levy rates rather than guessing.
9. Review everything, then click "Submit."
10. Download your acknowledgement receipt straight away and keep it. You'll need it for job applications, loans, tenders or a Tax Compliance Certificate.

How to file on WhatsApp using KRA's Shuru chatbot

KRA rolled out a WhatsApp filing option in April 2026, built on an AI chatbot called Shuru, aimed first at salaried taxpayers with straightforward employment-income returns (Business Daily Africa, checked September 2026). It's since been expanding to cover more return types.

1. Save 0711 099 999 as a contact. It's KRA's main call-centre number, and also the number for Shuru.
2. Open WhatsApp and message "Hi" to start the chat.
3. Choose "file a return" from the menu Shuru sends back.
4. Verify your identity with your national ID and KRA PIN, then enter the one-time PIN (OTP) sent to your registered phone number.
5. Shuru pulls up your pre-filled return and any outstanding obligations. Review the figures against your P9, then confirm to submit.

KRA says this cuts what used to be an eight-step process down to three or four taps in the chat. It's useful if you're filing a simple employment-only return from your phone and don't want to fight with the iTax interface on a small screen.

Filing from your phone: the KRA M-Service app

The KRA M-Service app (free on the Google Play Store) is built mainly for nil returns and a few specific obligations, Monthly Rental Income and Turnover Tax, rather than full employment-income returns with a P9 (KRA press release. If you have employment income to declare, iTax or the WhatsApp option above will serve you better. If you just need to confirm you have no income to declare, the app makes that quick:

1. Download and install "KRA M-Service" from the Play Store.
2. Register or log in with your PIN.
3. Select "Returns," then "Nil Returns," choose the obligation (Income Tax – Resident Individual), enter the period, and confirm.

What if you have no income to declare?

If you have an active KRA PIN but weren't earning last year (you were job-hunting, studying, or between contracts) you still have to file. It's a nil return, not an exemption. You can do this on iTax (select "Nil Return" instead of "ITR for Employment Income Only"), through the M-Service app, or via Shuru on WhatsApp. It takes a few minutes and the same 30 June deadline applies.

The deadline is changing from 2027

Right now, every individual taxpayer files by 30 June for the previous year's income. That doesn't change for the return you'd normally file by 30 June 2026, covering the 2025 income year.

What does change: under the Finance Act 2026, from 1 January 2027, individual taxpayers, including self-employed people and partnerships, must file by the last day of the fourth month after the year of income ends. Since individuals use the calendar year, that means 30 April. So your return for the 2026 income year, which you'd file in early 2027, is due 30 April 2027, not 30 June 2027. Companies and other non-individual taxpayers are unaffected and keep filing within six months of their accounting year-end (KRA, Finance Act 2026: What It Means for You.

Don't wait for the new date to catch you out. Start pulling your records together as soon as your P9 is out, whichever deadline applies to you.

What happens if you file late

If you're reading this after 30 June and still haven't filed, don't wait for a better time. File now. The penalty is fixed the moment you miss the deadline and doesn't grow, but interest on any unpaid tax does, every month.

Miss the deadline and two penalties can apply. The late filing penalty is KES 2,000 or 5% of the tax due, whichever is higher, so even if your return shows nothing owed, you'll pay a flat KES 2,000. If you owe tax and pay late, there's a separate late payment penalty of 5% of the amount due, plus interest of 1% a month until it's cleared (KRA FAQ).

There's also a tax amnesty running now. KRA is wiping penalties, interest and fines on tax that was due up to 31 December 2025, but only if you pay the actual tax owed by 31 December 2026. If you have old, unfiled years on your PIN, now is the time to deal with them, before the penalties keep growing (KRA, Finance Act 2026: What It Means for You).

Beyond the money, an overdue return can hold up a Tax Compliance Certificate, which you'll need for a job, a tender, a loan or even some visas. KRA has also got tougher elsewhere: since the Finance Act 2026, it can chase unpaid Affordable Housing Levy arrears the same way as unpaid tax, including freezing bank accounts of confirmed defaulters.

Mistakes to watch out for

• Filing with an old P9. If you changed jobs during the year, you need a P9 from every employer, not just your current one.
• Missing reliefs you're entitled to. Mortgage interest and insurance relief only apply if you declare them in Section A. iTax won't add them for you.
• Paying a "cyber" agent to file a simple return. For a standard employment-only return, the pre-filled iTax or WhatsApp process takes minutes. Some cyber cafes charge a fee for something you can do yourself for free.
• Leaving it to the last week. The portal slows down and can time out when everyone files at once close to the deadline. Filing early avoids the scramble.
• Not saving the acknowledgement receipt. You'll need it later, and iTax doesn't always make it easy to find again if you didn't download it at the time.
• Claiming business expenses with no eTIMS invoice. If you also run a business alongside employment income, KRA now checks expenses against eTIMS invoice data before accepting your return. If you haven't registered yet, see our guide to eTIMS registration.

For more on managing your money as a Kenyan taxpayer, browse our Kenya personal finance guides or the wider Kenya hub.

Frequently asked questions

What is a P9 form and where do I get it?

A P9 form is the yearly tax summary your employer prepares. It shows your gross pay, allowances, PAYE deducted, and pension or NSSF contributions for the year. Ask your HR or payroll office for it. By law they should give it to you once the tax year ends, usually by February.

Can I file KRA returns without a P9?

Only if you have no employment income to declare, in which case you file a nil return instead. If you were employed at any time during the year, you need the P9 (or P9s, if you had more than one employer) to file a correct return.

What happens if I miss the 30 June deadline?

You'll pay a late filing penalty of KES 2,000 or 5% of the tax due, whichever is higher. If you owe tax, there's also a 5% late payment penalty plus 1% interest a month until it's paid. File as soon as you can, because waiting doesn't make the penalties smaller. See what KRA can do next if you don't file at all for the full breakdown, including default assessments and the Tax Compliance Certificate.

Is the KRA returns deadline really moving to 30 April?

Yes, but not yet. The change takes effect on 1 January 2027 and applies to the return for the 2026 income year onward. The deadline for the return covering 2025 income stays at 30 June 2026.

Can I file my KRA returns entirely from my phone?

Yes. KRA's WhatsApp chatbot, Shuru (0711 099 999), handles straightforward employment-income returns from a normal phone browser or WhatsApp chat, and the KRA M-Service app covers nil returns. You can also open itax.kra.go.ke in your phone's browser and file the standard way.

Do I still need to file if I earned nothing last year?

Yes. An active KRA PIN with no income still needs a nil return by the deadline. It's quick to do on iTax, the M-Service app, or via WhatsApp, and skipping it still attracts the KES 2,000 penalty.