As we approach 30th June 2025, it is that time of the year again when all individuals, whether through employment, business, rent, dividends, or other taxable sources in Kenya are required to file their Income Tax Returns (ITR) for the year ended last December.

As a Payroll & Tax Compliance Specialist at ElevateHR Africa, let me quickly walk you through what you need to know and check before the deadline.

 

Who Should File an Income Tax Return in Kenya?

If you fall under any of these categories, filing is mandatory:

  • Employees — whether you are on PAYE, or not.
  • Freelancers, Consultants, and Business Owners — including sole proprietors.
  • Landlords & Property Owners — earning rental income.
  • Investors — earning dividends, interest, or capital gains.
  • Companies & Partnerships — regardless of profit or loss status.
  • Trusts & Estates — including deceased estates under administration.
  • Everyone with a KRA PIN — even with no income, you must file a Nil Return to avoid penalties.

  

Key Checkpoints Before Filing

  1. Has your employer issued your P9 Form?
     (This is essential for employees filing under PAYE.)
  2. Are you aware of the changes in the P9 Form format this year?
    With the introduction of Social Health Insurance Fund (SHIF) and Affordable Housing Levy (AHL) as allowable deductions, the structure of the P9 has changed. Confirm that your P9 captures these new deductions accurately before filing.
  3. Are your business records, rental income statements, or investment records in order?
  4. Have you confirmed your iTax account credentials and updated your email address?

 

Important Filing Details

Filing is mainly done via the KRA iTax Portal 👉 https://itax.kra.go.ke
 

  • Deadline: 30th June 2025
  • Penalties for Late Filing:
    • Ksh 2,000 for individuals
    • Ksh 20,000 for companies

 

Quick Pro Tip:

Don’t wait for the last week rush, penalties for late filing are automatic and non-negotiable.

At ElevateHR Africa, we are helping businesses and employees stay compliant and avoid penalties. If you need help preparing your returns or understanding your obligations, feel free to reach out.

Let’s stay compliant together!


 



 

 

Tags

Tax Tax Compliance Payroll Outsourcing Payroll

James Sammy

Customer Success Lead - ElevateHR Africa