How to File Your 2025 Income Tax Return — Step by Step

Deadline: 30 June 2026 (for income earned 1 January – 31 December 2025)
Tax payment deadline: 30 April 2026

If you owe tax, it must be paid by 30 April 2026 — even though you have until 30 June to file. Paying after 30 April attracts 2% monthly interest on the outstanding amount.

What You Need Before Filing

• KRA PIN and iTax password (reset at itax.kra.go.ke if forgotten)
• P9 form from your employer — your PAYE summary for 2025 (if employed)
• Business income and expense records with eTIMS invoices (if self-employed or running a business)
• Insurance premium certificates (if claiming insurance relief)
• Mortgage interest certificate from your bank (if claiming mortgage interest relief)
• Pension contribution records (if claiming pension relief)

Step-by-Step Process

1. Log in to iTax — go to itax.kra.go.ke and enter your KRA PIN and password.
2. Click Returns → File Returns
3. Select the return type: "Income Tax — Resident Individual" (for individuals) or "Income Tax — Resident Corporation" (for companies)
4. Set the return period: From 01/01/2025 to 31/12/2025
5. If employed only: Select "ITR for Employment Income Only." Most fields will be pre-populated from your employer's PAYE submissions. Cross-check against your P9 form.
6. If you have business income: Download the Excel/ODS return template and fill in your income and expenses. New for 2026: KRA validates declared expenses against eTIMS invoice data at the point of upload.
7. Declare ALL income from ALL sources — employment, business, rental, investment dividends, property sales. Failure to declare income is a criminal offence.
8. Claim applicable reliefs:
   • Personal relief: KES 28,800/year — automatically applied for Kenyan residents
   • Insurance relief: 15% of premiums paid, maximum KES 60,000/year
   • Mortgage interest relief: up to KES 360,000/year for owner-occupied homes
   • Pension/NSSF contributions: up to KES 240,000/year
9. Review carefully, then submit. The system will show you a tax computation summary.
10. Download your Acknowledgement Receipt — this is your legal proof of filing. Save it carefully.

Common Mistakes to Avoid

• Not declaring income from all sources (side businesses, rental income, etc.)
• Claiming expenses without eTIMS invoices — KRA now validates these
• Mismatched figures between your P9 form and what you enter in the return
• Forgetting to file even if you have zero income — a NIL return is still required
• Waiting until June 30 and scrambling — file early to resolve any errors

Using KompliTax to Prepare

KompliTax's Tax Reports section generates a full income and expense summary for your business, with VAT position and income tax estimate. Use this to populate your iTax return accurately. All transactions in KompliTax have corresponding eTIMS invoices, so you're protected if KRA validates your expenses.