Navigating taxes in Kenya doesn’t have to be a headache—whether you're employed, self-employed, or running a business. Understanding the tax forms required by the Kenya Revenue Authority (KRA) can help you avoid penalties, stay compliant, and file your taxes with confidence.
This blog provides a quick and practical breakdown of the most important tax forms you need in Kenya, categorized by individuals and businesses.
Tax Forms for Individuals
P9 Form – PAYE Summary
This is the starting point for most employees. The P9 form is provided by your employer and contains a summary of your gross pay, benefits, and all PAYE (Pay As You Earn) deductions made within a year. You’ll need it to file your annual tax return.
Individual Income Tax Return (ITR)
If you're solely employed, KRA provides a pre-filled Excel-based return form linked to your P9. You can review, edit, and declare any allowable deductions such as insurance or mortgage interest.
Nil Return
No income during the year? You’re still required to file a Nil Return by June 30th each year. This applies to students, unemployed individuals, or inactive KRA PIN holders.
Tax Compliance Certificate (TCC)
A TCC proves you’ve met your tax obligations. It’s often requested for job applications, tenders, or licenses. You must have filed all returns and paid any outstanding taxes to apply.
Tax Forms for Businesses
PAYE Returns
Employers must file PAYE returns monthly. This involves downloading a special Excel template, inputting payroll information, validating the data, and uploading it through the iTax portal.
VAT Returns (VAT3)
Businesses registered for VAT must submit monthly VAT3 returns. If your business earns over KSh 5 million annually, VAT registration is mandatory. Returns capture both output and input VAT details.
Withholding Tax Returns
Businesses or individuals making certain payments (e.g., rent, dividends, consultancy fees) must withhold tax at the prescribed rates and remit it to KRA. These returns are filed monthly.
Corporation Tax Returns
Companies, partnerships, and registered entities must file annual income tax returns using the Resident Income Tax Return (ITR-R) form. This form includes profits, expenses, and adjustments for tax purposes.
Excise Duty Returns
Excise duty applies to specific goods like alcohol, cosmetics, and certain services. If you manufacture or supply excisable products, you must file monthly Excise Duty returns using the relevant form.
Turnover Tax (TOT) Returns
If your business makes between KSh 1 million and KSh 25 million annually, you may qualify for Turnover Tax. This is a simplified tax regime where you pay 1% of gross monthly sales. TOT returns are filed every month.
Important Filing Deadlines
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Individual Tax Returns: File by June 30th each year.
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Monthly Returns (e.g., PAYE, VAT, Withholding Tax): File by the 20th of the following month.
Always keep your P9 form, acknowledgment receipts, and any supporting documents safe for reference or audits.
Final Thoughts
Filing the correct tax forms in Kenya doesn’t just help you stay compliant—it empowers you to manage your finances more effectively. Whether you’re handling employee deductions, running a small business, or just starting your career, being tax-savvy is a must.
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