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How do you file your 2024 KRA returns as an employee in Kenya?
Whether it’s your first time or you’re looking to avoid costly mistakes, this detailed guide breaks down each step, from logging into iTax to uploading your completed return, so you can meet the filing deadline with ease.
Missing the June 30, 2025, deadline for KRA returns will result in a Sh2000 fine.
KRA headquarters at Times Tower, Nairobi
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How to File KRA Returns Using P9 Form
Filing your annual tax returns is a crucial civic duty. This guide provides a detailed, step-by-step walkthrough of how to file your 2024 income tax return as an employee using the Kenya Revenue Authority's (KRA) iTax portal and the downloadable Excel form.
Accessing the iTax Portal
Before you begin, ensure you have your KRA PIN and your P9 form from your employer, which details your gross pay and deductions for the year.
Navigate to the iTax Portal: Open your web browser and search for "iTax". The official KRA iTax portal should be the top result.
Log In: Enter your KRA PIN and password. You'll also need to complete a simple arithmetic problem as a security measure before logging in.
How to File KRA Returns Using P9 Form
Downloading the Tax Return Form
Once logged in, you'll need to download the specific tax return form for resident individuals.
Initiate the Filing Process: In the main menu, navigate to the "Returns" tab and select "File Return".
Select Tax Obligation: Under "Tax Obligation," choose "Income Tax - Resident Individual" from the dropdown menu and click "Next".
Download the Form: On the subsequent page, you will find a link to download the income tax return form in Excel format. Click this link to download the file.
Prepare the Form: Open the downloaded Excel file and enable both editing and content when prompted. It is critical that you do not cut and paste values within the workbook, as this can corrupt the file.
How to File KRA Returns Using P9 Form
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Filling Out the Excel Form: A Section-by-Section Guide
The Excel form is divided into several sheets. Here’s how to fill out each required section accurately:
Sheet A: Basic Information
PIN and Return Type: Enter your KRA PIN. If this is your first time filing, select "Original" as the "Type of Return.".
Return Period: Set the "Return Period From" to January 1, 2024, and the "Return Period To" to December 31, 2024.
How to File KRA Returns Using P9 Form
Sheet F: Employment Income
Employer Details: Enter your employer's PIN and name from your P9 form.
Gross Pay: Input your total gross pay as indicated on your P9 form. For the remaining columns in this section, you can enter "0".
How to File KRA Returns Using P9 Form
Sheet M: Details of PAYE Deducted
Employer and Taxable Salary: Select your employer's PIN from the dropdown menu and enter their name. Then, input your taxable salary (chargeable pay) from your P9 form.
Tax Deducted: Enter the "Tax Payable on Taxable Salary" (tax charged) and the total "Amount of Tax Deducted" (PAYE) as per your P9 form.
How to File KRA Returns Using P9 Form
Sheet T: Tax Computation
Pension Contribution: Enter your defined pension contribution from your P9 form.
Insurance Policy Declaration: To claim reliefs, you must first declare that you have an insurance policy. On Sheet A, in row 13, select "Yes" for "Do you have an insurance policy?". This action will enable Sheet L for declaring reliefs.
How to File KRA Returns Using P9 Form
Sheet L: Details of Insurance, NHIF, and Housing Levy
This sheet is for declaring various reliefs that can reduce your tax liability.
NHIF Relief:
Enter the NHIF's PIN and name.
Input your total NHIF deductions from January to September 2024 and your policy/insurance number.
Affordable Housing Levy Relief:
Select "Affordable Housing Relief" from the dropdown menu just below where you had selected NHIF.
Enter the total amounts from your P9 form for March to November of the previous year. The 15% relief will be automatically calculated.
If you have a post-retirement medical fund, you can add another row for it and enter the details.
READ ALSO: KRA deregisters over 20,000 taxpayers in new crackdown, here's why
A KRA staff member working on a computer
Returning to Sheet T for Final Deductions
After declaring your reliefs on Sheet L, return to Sheet T to enter the final deductions for December 2024.
Enter the applicable amounts for the Post-Retirement Medical Fund, the Affordable Housing Levy, and the Social Health Insurance Fund for December.
The personal relief for 2024, which is Sh28,800 annually (Sh2,400 per month), will be auto-populated.
Validating and Submitting Your Return
Once you have filled in all the necessary information, the final steps are to validate the form and submit it.
Validate the Form: Ensure that the return is balanced at zero. Click the "Validate" button at the top of the Excel sheet. This will generate a zipped file containing your completed return, which will be saved in your documents folder.
Upload to iTax: Go back to the iTax portal, navigate to "File Returns," and select "Income Tax - Resident Individual" again.
Submit: Browse for the zipped file in your documents folder and upload it. Agree to the terms and conditions and click "Submit" to complete the filing process.
By following these steps carefully, you can successfully file your KRA tax returns and remain compliant. Remember to file on time to avoid any potential penalties.