How to File Your KRA Returns Without a Tax Agent (Complete 2026 Guide)
Filing KRA returns is one of those annual tasks that most Kenyans dread—right up there with renewing insurance or queuing at NTSA. Many people assume it’s complicated, stressful, or something only an accountant can handle. But here’s the truth:
You don’t need a tax agent to file your KRA returns.
Not for employment income.
Not for nil returns.
Not for business (unless your books are extremely complex).
This guide will show you exactly how to file your KRA returns on your own—step-by-step, with screenshots explained, real mistakes to avoid, and professional tips—so you never pay unnecessary agent fees again.
Whether you’re employed, self-employed, job-seeking, or earning online, this article gives you everything you need.
Table of Contents
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Introduction
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Understanding KRA Returns
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Requirements Before You Begin
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How to File KRA Returns for Employed Individuals
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How to File Nil Returns (Unemployed / Students / No Income)
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How to File Returns for Self-Employed & Freelancers
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Mistakes to Avoid When Filing KRA Returns
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Expert Tips to Make Filing Easier
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Frequently Asked Questions
1. Understanding KRA Returns
Before you jump into filing, it helps to understand what you’re actually doing. Many Kenyans struggle not because the system is hard—but because they don’t understand the basics.
What Are KRA Returns?
KRA returns are yearly reports you submit to the Kenya Revenue Authority to show:
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Your income
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Your taxes paid
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Your tax obligations
It’s the same for everyone—whether you earned money or not.
Who Should File KRA Returns?
Everyone with a KRA PIN must file returns. This includes:
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Employed workers
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Self-employed people
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Freelancers
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University/college students with a PIN
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Unemployed individuals
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Online workers (Upwork, YouTube, blogging, betting income, etc.)
When Is the Deadline?
Every 30th June.
Missing the deadline attracts a KSh 2,000 penalty for individuals.
2. Requirements Before You Begin
To file returns without a tax agent, make sure you have the following:
1. Your KRA PIN Number
If you forgot it, you can retrieve it from:
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Your email
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The iTax “Forgot Password” section
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KRA support centers
2. iTax Password
If you forgot it:
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Click “Forgot Password”
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Enter your PIN
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A reset link will be emailed to you
3. Your P9 Form (For Employed Persons Only)
You get this from your employer’s HR department.
A P9 shows:
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Your annual gross salary
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PAYE already deducted
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Allowances
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Benefits
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Pension contributions
4. Supporting Records (If Self-Employed)
Such as:
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MPesa statements
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Bank statements
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Invoices
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Business expenses
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Income logs
5. Stable Internet & Phone Number
For OTP authentication.
3. How to File KRA Returns Without an Agent
Whether you’re employed, self-employed, or not earning anything—this guide covers all three cases.
4. How to File KRA Returns for Employed Persons (Using P9)
This is the most common type of tax filing in Kenya.
Step 1: Log into iTax
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Visit the official KRA portal
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Enter your PIN
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Enter your password
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Input the security question
Click “Login”
Step 2: Go to the Returns Section
Top menu → Returns → File Returns
Step 3: Select Your Return Type
Choose:
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Income Tax – Resident Individual
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Return period: 1st January – 31st December
Click Next
Step 4: Download the Excel (ITR) Form
iTax will give you an Excel sheet called “ITR for Employment Income Only.”
Open it using:
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Excel
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WPS Office
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LibreOffice
Make sure macros are enabled.
Step 5: Enter Your Details
Fill in:
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Your PIN
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Your employer’s PIN
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Employment income from P9
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PAYE deducted
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Insurance relief (if applicable)
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Pension contributions
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Mortgage interest (optional)
Step 6: Validate & Generate the ZIP File
Click:
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Validate
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The system will generate a ZIP file
Do not modify or unzip it.
Step 7: Upload the ZIP File
Back on iTax:
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Upload the ZIP
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Agree to the terms
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Click Submit
Step 8: Download the Return Receipt
This is proof that you filed successfully.
5. How to File KRA Nil Returns (If You Have No Income)
This applies to:
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Students
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Interns
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Unemployed individuals
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People who had no income during the year
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Anyone who has a PIN but didn’t earn anything
Step 1: Log into iTax
Step 2: Go to Returns → File Nil Return
Step 3: Select “Income Tax – Resident Individual”
Step 4: Confirm You Had Zero Income
You’ll see a checkbox confirming you had no income.
Step 5: Submit
Download the receipt.
This process takes under 3 minutes.
6. How to File KRA Returns for Self-Employed, Freelancers, and Online Workers
If you earn money through:
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Small business
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Jua Kali
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YouTube
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TikTok
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Blogging
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Upwork/Fiverr
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Betting
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Digital services
—YOU must file Income Tax for Individual (with Business Income).
Step-by-Step Process
Step 1: Log into iTax
Step 2: Go to Returns → File Returns
Choose:
Income Tax – Resident Individual (with Business Income)
Step 3: Download the Comprehensive ITR Form
This is a larger Excel sheet.
Step 4: Fill in Your Business Income
Examples of taxable income:
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Sales revenue
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Online income
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Mobile money income
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Consultancy earnings
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Betting winnings
Step 5: Enter Allowable Deductions
You can deduct:
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Internet bills
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Rent for business premises
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Transport costs
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Office supplies
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Software tools
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Advertising/marketing
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Equipment purchases
This reduces your tax payable legally.
Step 6: Calculate Tax
The form computes tax based on KRA brackets.
Step 7: Validate & Upload
Submit the ZIP file through iTax.
7. Mistakes to Avoid When Filing KRA Returns
Many Kenyans pay penalties because of simple avoidable mistakes.
1. Filing the wrong return type
Employed people often file nil returns, which is illegal.
2. Entering wrong employer PIN
Leads to automatic rejection.
3. Failing to claim reliefs
Especially:
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Insurance relief
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Pension contributions
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Mortgage relief
4. Uploading a modified ZIP file
It must be the exact file generated by the Excel form.
5. Waiting until June 30th
iTax slows down due to traffic.
6. Forgetting to download the receipt
KRA may ask for proof later.
7. Not reporting secondary income
e.g., online jobs, side hustles.
8. Expert Tips to Make Filing Faster & Easier
These tips come from tax experts, accountants, and long-time iTax users.
1. Always get your P9 early
Don’t wait until May or June.
2. Use a laptop—not a phone
The Excel form doesn’t work well on mobile.
3. Keep digital copies of all receipts
Especially if you’re self-employed.
4. File as soon as the year begins
Avoid the June last-minute rush.
5. Use the pre-filled fields
KRA increasingly pre-fills:
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PAYE
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Employer details
6. Create a yearly “tax folder”
Store:
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P9
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Bank statements
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Mpesa statements
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Invoices
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Expense receipts
Future filings become easier.
9. Frequently Asked Questions (FAQs)
1. Can I file my KRA returns without a tax agent?
Yes. iTax is designed for individual taxpayers to file returns on their own.
2. Do I need a P9 form?
Only if you were employed during the year.
3. What if I lost my P9 form?
Request a copy from your employer’s HR department.
4. Can I file nil returns if I earned something small?
No. Any income—no matter how little—requires a normal return.
5. What happens if I don’t file returns?
You get a KSh 2,000 penalty automatically.
6. How do I know my filing was successful?
You’ll receive an official KRA Return Acknowledgement Receipt.
7. Can I correct a mistake after filing?
Yes. File an amended return on iTax.
8. Should online workers file returns?
Yes. All digital income is taxable.
9. Can I file returns from my phone?
You can log into iTax, but you cannot fill the Excel form properly on mobile.
10. Can a student file nil returns?
Yes, students with a KRA PIN must file annually.
11. Does betting income require filing?
Yes. Betting winnings are taxable and must be declared.
12. Is filing free?
Yes. There is no charge for filing on iTax.
Filing your KRA returns without a tax agent is not only possible—it’s simple, fast, and completely free. With your PIN, password, and the proper documents, you can file in under 15 minutes. Whether you’re employed, job-seeking, a freelancer, or a student, following the steps in this guide will help you avoid penalties, stay compliant, and keep your financial record clean.
If you want to learn more about personal finance, online income, or government services, make sure to check out the related posts on this site.
