Filing tax returns in Kenya is now fully online through the iTax portal. Whether you run a limited company or file as an individual, the process is straightforward but requires attention to detail, especially with the new shorter deadlines introduced in the Finance Bill 2026.

Below are clear, updated steps for both Corporate Income Tax Returns and Individual Income Tax Returns.

1. Filing Corporate Income Tax Returns (For Companies)

Deadline: Within 4 months after the end of your accounting year (new rule from Finance Bill 2026).

Steps:

1. Log into iTax Go to itax.kra.go.ke and log in using your company PIN and password.
2. Update Company Details Ensure your company information, directors and contact details are up to date.
3. Prepare Your Financial Statements Have your audited (or unaudited for small companies) financial statements ready, including:
   • Statement of Profit or Loss
   • Statement of Financial Position
   • Tax Computation
4. File the Return
   • Go to Returns → Income Tax → Select Corporate Income Tax Return (ITR)
   • Choose the correct year of income
   • Upload or enter financial data
   • Submit the return
5. Pay Any Tax Due If you have tax payable, generate the payment slip and pay via M-Pesa, bank or online banking before or on the filing date.
6. Download Acknowledgement After successful submission, download the stamped acknowledgement receipt.

Tip: Large companies must attach audited accounts. Small companies may qualify for unaudited accounts.

2. Filing Individual Income Tax Returns (For Sole Proprietors, Freelancers & Salaried Individuals)

Deadline: Also within 4 months after the end of the year of income.

Steps:

1. Log into iTax Use your personal KRA PIN and password.
2. Gather Your Documents
   • P9 form (from employer)
   • Bank statements
   • Invoices and receipts for business expenses (if self-employed)
   • Rental income records (if applicable)
3. File the Return
   • Go to Returns → Income Tax → Select Individual Income Tax Return (ITR)
   • Choose the correct year
   • Fill in employment income, business income, rental income, etc.
   • Claim allowable deductions and reliefs
4. Submit and Pay Review the computed tax, generate payment slip if tax is due and submit.
5. Get Confirmation Download the acknowledgement receipt immediately after filing.

Note: Even if you had no income (e.g., students or unemployed), you are still required to file a Nil Return.

Important Tips for Smooth Filing in 2026

• eTIMS Compliance: All sales and purchases must be supported by valid eTIMS invoices. Unsupported expenses will be disallowed during validation.
• Reconcile Early: Compare your iTax ledger with your books before filing.
• Use the Amnesty: If you have old liabilities, consider declaring them under the 2026 amnesty for reduced penalties.
• Avoid Last-Minute Rush: With the new 4-month deadline, start preparing weeks before the due date.
• Seek Help When Needed: Complex returns (especially with foreign income or multiple streams) benefit from professional assistance.

Common Mistakes to Avoid:

• Filing without reconciling eTIMS data
• Missing to declare all income sources
• Late filing (attracts penalties)

Would you like a more detailed guide for a specific type of return (e.g., companies with branches, rental income or freelancers)? Or a checklist version for download?

Prepared by Seal Associates Tax Advisory Team