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Technology & Gadgets

How to File KRA Returns Without a P9 Form in 2025: Everything You Need to Know

  • BY waceke
  • May 26, 2025
kra times tower

Filing KRA income tax returns is mandatory for all Kenyans with an active KRA PIN, even without a P9 form. The P9 form summarizes employment income and PAYE deductions, but many face challenges obtaining it. With the 2025 deadline for 2024 returns on June 30, this guide offers a step-by-step roadmap to file without a P9.

Why File Without a P9 Form?

Every PIN holder must file returns to avoid penalties (KSh 2,000 for late filing, KSh 20,000 for non-filing). This applies to:

  • Employees without P9 forms.
  • Casual/temporary workers.
  • Retirees or former employees.
  • Self-employed with employment income. Filing ensures compliance, supports financial applications, and aids national development.

Understanding the P9 Form

The P9 form details:

  • Personal info (name, PIN).
  • Earnings (salary, allowances).
  • Deductions (PAYE, NHIF/SHIF).
  • Reliefs (KSh 28,800 personal relief).
  • Tax computations. KRA’s pre-populated ITR for Employment Income Only allows filing without a P9 if PAYE data is submitted.

Requirements

  • Active KRA PIN.
  • iTax password (reset if forgotten).
  • Registered email/phone for OTPs.
  • Internet access and device.
  • Payslips (optional).
  • Bank details for refunds.

Step-by-Step Guide

Step 1: Log into iTax

  1. Visit itax.kra.go.ke.
  2. Enter KRA PIN, password, and security stamp.
  3. Click Login or reset password if needed.

Step 2: Navigate to Returns

  1. Click Returns > File Return.
  2. Select Self, enter PIN, choose Income Tax – Resident Individual.
  3. Click Next.

Step 3: Select ITR for Employment Income Only

  1. Choose ITR for Employment Income Only.
  2. Enter return period (01/01/2024–31/12/2024).
  3. Answer “Yes” to employment income and click Next.

Step 4: Verify Pre-Filled Data

  1. In Section F, review employer’s PIN, name, gross pay, PAYE, and allowances.
  2. Adjust discrepancies using payslips.
  3. Contact employer or KRA if data is missing.

Step 5: Complete Sections

  1. Section A: Confirm PIN, return type, period.
  2. Section J: Enter mortgage details, if applicable.
  3. Section T: Input pension contributions, personal relief.
  4. Section 8, Part 2: Add bank details for refunds.

Step 6: Validate and Submit

  1. Review entries.
  2. Click Validate, correct errors.
  3. Click Submit and download e-Return Receipt.

Step 7: Amend Errors

  1. Select File Amended Return.
  2. Update fields and resubmit.

Troubleshooting

  • No Pre-Populated Data: Request P9 or enter payslip data.
  • Login/OTP Issues: Reset password or update details via callcentre@kra.go.ke.
  • Incorrect Employer Data: Adjust in Section F or escalate to KRA.
  • Congestion: File early or use M-Service App.
  • Multiple Employers: Add rows in Section F.

Alternatives

  • Manual entry with payslips.
  • Request P9 from employer.
  • Visit KRA office or Huduma Centre.
  • Hire a tax consultant.

Recent Developments (2025)

  • Pre-populated ITR for Employment Income Only.
  • M-Service App for mobile filing.
  • Extended KRA support in June 2025.
  • Finance Act 2023 tax bands applied.
  • TIMS data verification.

Best Practices

  • File early (January 2025).
  • Verify data with payslips.
  • Save receipts for five years.
  • Use itax.kra.go.ke or M-Service App.
  • Contact KRA for support.

Risks of Not Filing

  • Penalties (KSh 2,000–20,000).
  • Audits via TIMS.
  • Financial and legal consequences.

Why It Matters

  • Ensures compliance and transparency.
  • Supports government revenue.
  • Adapts to digital tax systems.

Filing KRA returns without a P9 form in 2025 is simplified with iTax’s pre-populated ITR. Follow this guide, file early, and use official channels to meet the June 30 deadline, ensuring compliance and supporting Kenya’s tax system.