How to File Your Employment Income Tax Returns in 2026

An employment income tax return is a declaration filed with the Kenya Revenue Authority (KRA) by individuals who earn income through employment.

The return contains details of the salary earned, taxes deducted by an employer through Pay as You Earn (PAYE), and other deductions made during the year.

In Kenya, all employees with a KRA PIN are required to file annual tax returns, even if their employer has already deducted and remitted PAYE on their behalf.

Filing the return helps KRA confirm that the correct amount of tax was paid during the year.

The Kenya Revenue Authority (KRA) has outlined the steps that salaried employees should follow when filing their annual income tax returns through the iTax system.

Employees who earned only employment income in 2025 are required to file their tax returns before the June 30 deadline.

To file the return, taxpayers need a P9 form from their employer, which contains details of salary earned, taxes paid, and statutory deductions made during the year.

Below is a simple guide on how to file your employment income tax return through the iTax portal.

Step 1: Log in to the iTax Portal

Visit the official KRA iTax portal at https://itax.kra.go.ke/.

Enter your KRA PIN or National ID number, enter your password, complete the security arithmetic question, and click Login.

Also Read: How to Reset Your KRA iTax Password

Taxpayers who have forgotten their KRA PIN can use their National ID number to retrieve it.

Step 2: Select Employment Income Return

Once logged in:

• Click on Returns
• Select ITR for Employment Income Only (ITR1)
• Click Next

The return period dates will automatically appear on the e-Returns page.

Step 3: Answer Preliminary Questions

The system will ask several questions, including:

• Whether your employer provided you with a car.
• Whether you have a mortgage.
• Whether you have an insurance policy.
• Whether you earn income from a foreign country.

Answer each question correctly before proceeding.

Step 4: Confirm Your Gross Employment Income

Navigate to Section F and check the employment income figure that has been auto-populated in the system. Compare this amount with the gross pay shown on your P9 form to ensure the figures match.

Step 5: Verify PAYE Deductions

Go to Section M and confirm that the amount of Pay As You Earn (PAYE) deducted matches the amount indicated on your P9 form.

Also Read: How to Get KRA Compliance Certificate

If the figures do not match, taxpayers are advised to consult their employer before submitting the return.

Step 6: Confirm Other Deductions

Under Section T, verify all deductions that have been auto-populated by the system.

These include:

• Pension contributions
• Affordable Housing Levy (AHL)
• Social Health Insurance Fund (SHIF) contributions
• Personal relief

Cross-check all these figures with your P9 form to ensure accuracy.

Step 7: Check Advance Tax Information

Proceed to Section Q and indicate whether you paid any advance tax during the year.

Respond appropriately depending on your circumstances.

Step 8: Submit the Return

After confirming that all details are correct:

• Click Submit
• Confirm submission by clicking OK

Once the return is successfully submitted, download and save the acknowledgement receipt as proof that you have filed your return.

Taxpayers can also access the acknowledgement receipt through their registered email address.

Follow our WhatsApp channel for instant news updates

KRA Office Headquarters in Times Tower. PHOTO/KRA