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KRA PIN and iTax Returns for Small Businesses in Kenya (2026 Guide)
A KRA PIN is your tax number. You need one to register a business name and to file returns, and you get it on the iTax portal. After that you file annual returns by 30 June each year, and if you earned nothing you file a nil return.
Confirm with KRA before you file or pay. Deadlines, penalties and tax rules change. The figures below come from KRA's pages and recent guides, and you should check them on the iTax portal or with an accountant. This is general information, not tax advice.
How to register for a KRA PIN (individual)
KRA's own instructions for individuals are short:
- Open a browser on your phone or computer and go to the iTax portal.
- Choose Individual as your taxpayer type.
- Choose Online Form as the mode of registration.
- Complete the three sections: Section A for your basic information, Section B for your obligation details and Section C for your source of income.
- Submit the form. You receive an acknowledgment receipt with a reference number to track the application while you wait for approval.
Have your ID number, an email address you can open and your phone number ready. KRA's page links to its full list of requirements, so check it before you apply. Once approved, you can print your PIN certificate from the portal.
How to file your annual income tax return
Deadline: individuals declare the previous calendar year's income by 30 June. For 2025 income the deadline was 30 June 2026, and the same pattern applies each year. File early, because the portal slows down close to the deadline.
Documents to gather
- Your KRA PIN or ID, and your iTax password.
- Your P9 form from your employer, if you are employed.
- eTIMS-compliant invoices, if you run a business. KRA checks expense claims against eTIMS records.
- Withholding tax certificates, if tax was withheld from consultancy income.
- An exemption certificate, if you are a person living with a disability and claim reliefs.
Steps on iTax
- Log in at the iTax portal with your PIN. If you forgot your PIN, you can use your national ID number to recover it. If you cannot open your registered email, a Huduma Centre can help.
- Open the Returns tab and pick one of three routes: ITR for Employment Income Only (a simple form for employees, often pre-filled), File Return (Excel IT1) for people with several income sources such as salary plus business or rent, or File Nil Return if you had no income.
- Check the pre-filled figures. PAYE and withholding tax credits should appear by themselves. If they do not match your P9, correct them in the Excel IT1 form before you submit.
- Submit. For the Excel form, validate the Tax Computation sheet to produce a zipped file, upload it, choose the return period and submit.
- Download the acknowledgement receipt straight away. It is your proof of filing.
If you spot a mistake after filing, use the File Amended Return option on the portal. Employees whose only income is a salary still file a return; the employment-income form is built for them.
Penalties for filing or paying late
| Situation | Penalty reported |
|---|---|
| Late filing, individual | KES 2,000 or 5% of the tax due, whichever is higher |
| Late payment of tax | 5% penalty on the tax due, plus 1% interest each month |
These amounts come from a 2026 guide by HapaKenya, so confirm them with KRA.
Taxes a small business owner meets
| Tax | What it is | When |
|---|---|---|
| Income tax return | Annual return of your income, including business income | By 30 June |
| PAYE | Tax your employer deducts from salaries. If you have staff, you deduct and pay it. Use our net pay calculator to see take-home pay. | Each month |
| Turnover Tax (TOT) | 1.5% of gross monthly sales for resident businesses with annual turnover above KES 1,000,000 and up to KES 25,000,000. It does not apply to rental income, professional services, or management and training fees. | By the 20th of the following month |
To register for Turnover Tax, a guide from Biashara Guide says you log in to iTax, go to Registration, choose Amend PIN Details, answer yes to registering for TOT, and set the effective date. Check these rules with KRA, because the rate changed in 2024 and thresholds can change again.
Habits that keep you out of trouble
- Issue eTIMS-compliant invoices and keep every receipt.
- Put the 20th of each month and 30 June in your phone calendar.
- Keep business money separate from personal money.
- Download and save every acknowledgement receipt.
- If your income is complicated, pay an accountant once instead of guessing.
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