How to File KRA iTax Returns in Kenya

The iTax online platform has eased the life of the taxpayers and Filing KRA tax returns in iTax has become simple and easier. Every registered taxpayer with a Personal Identification Number (PIN) obtained from the Kenya Revenue Authority (KRA) must file tax returns every financial year. Those who have no business or not in gainful employment must file nil KRA tax returns.

The iTax filing system is designed to accept the various type of KRA returns such as Income tax related to the resident individual, corporate, partnership and indirect tax such as VAT and Excise one needs to choose the right type of iTax returns and file.

Types of KRA tax returns which you can file from the iTax online portal

• KRA iTax Return Forms for Resident Individual – Income Tax

To file returns, the resident individual need to select ‘Income Tax – Resident Individual’ from the KRA tax return types in the iTax online portal.

• KRA iTax Return Forms for Non-Resident Individual – Income Tax

A Non-Resident Individual need to select ‘Income Tax – Non-Resident Individual’ from the KRA tax return types in KTA online returns.’

• KRA iTax Return Forms for Company – Income Tax

The resident companies are taxable at the rate of 30% while non-resident companies are taxable at the rate of 37.5% on their taxable profits. To file the returns in KRA iTax Online portal, these companies need to select ‘Income Tax – Company’ in the type of KRA tax returns.

• KRA iTax Return Forms for Partnership – Income Tax

To file partnership return, you need to select’ Income Tax – Partnership’ in KRA iTAX return menu. The income is not taxable at the entity level, instead, it is taxed in the hands of individual partners.

• KRA iTax Return Forms for PAYE – Income Tax

PAYE stands for ‘Pay as You Earn’. It is a method of tax deduction by employer on employee’s salaries or wages and applies to all income from any office or employment. To file iTax PAYE returns, you need to select the ‘Income tax – PAYE’ in types of KRA iTax returns.

• KRA iTax Return Forms for – Turnover Tax – Income Tax

This is applicable for businesses whose income from the business is above KSh 500,000 but does not exceed 5,000,000. Select ‘Income Tax – Turnover Tax’ in KRA tax return menu in order to file your iTax returns online.

• KRA iTax Return Forms for Value Added Tax (VAT)

All the VAT Registered businesses are required to declare the details such as VAT charged on sales, VAT paid on purchased by filing monthly VAT return by 20th of the subsequent month. To file VAT return in Kenya, you need to select ‘VAT Returns’ in iTax tax return menu.

• KRA iTax Return Forms for Excise

To file iTax excise return, you need to select ‘Excise’ in KRA tax return type.