The Kenya Revenue Authority (KRA) deadline for filing tax returns is a critical date for every Kenyan with a Personal Identification Number (PIN). For 2025, the deadline for individual income tax returns is June 30, covering income earned from January 1 to December 31, 2024. Missing this deadline can result in penalties, compliance issues, and disruptions in accessing services like loans or tenders.
Understanding the KRA Deadline for Filing Returns 2025
KRA requires annual income tax returns by June 30 of the following year. For 2025, this means declaring 2024 income by June 30, 2025, for individuals, and within six months after the financial year-end for companies.
Key Deadlines for 2025
- Individual Income Tax: June 30, 2025, for 2024 income.
- Corporate Income Tax: Six months after financial year-end (e.g., June 30, 2025, for December 31, 2024).
- VAT Returns: 20th of the following month.
- PAYE Returns: 9th of the following month.
- Turnover Tax (TOT): 20th of the month following the quarter.
- CRS/AEOI: August 31, 2025.
Why the Deadline Matters
- Ensures compliance for accessing services.
- Avoids penalties (KSh 2,000–20,000).
- Supports transparency and national development.
Who Must File Tax Returns by June 30, 2025?
- Employed Individuals: Using P9 forms for PAYE.
- Self-Employed: Freelancers or consultants.
- Businesses: Companies or TOT-eligible enterprises.
- Unemployed/Students: File Nil Returns.
- Non-Residents: With Kenyan income.
- Landlords: Earning rental income.
Requirements for Filing KRA Returns in 2025
- KRA PIN and iTax Password.
- P9 Form for employed individuals.
- Financial Records for businesses.
- Supporting Documents: Insurance, mortgage, or exemption certificates.
- Internet Access and Registered Email/Phone.
Step-by-Step Guide to Filing KRA Returns by June 30, 2025
Method 1: Filing Individual Income Tax Returns via iTax
- Access iTax: Visit itax.kra.go.ke.
- Log In: Enter PIN, password, and security stamp.
- Navigate to Returns: Select “File Returns.”
- Select Tax Obligation: Choose “Income Tax – Resident Individual.”
- Download ITR Form: Fill in P9 details, other income, and deductions.
- Validate and Upload: Save and upload the form.
- Submit: Pay any tax due via Paybill 222222.
- Download Receipt: Save the e-Return Receipt.
Method 2: Filing Nil Returns
- Log into iTax: Use PIN and password.
- Select File Nil Returns: Choose “Income Tax” and 2024 period.
- Submit: Confirm and save receipt.
Method 3: Filing Corporate Returns
- Access iTax: Log in with company PIN.
- Select File Return: Choose “Income Tax – Company.”
- Complete IT2C Form: Input audited financials.
- Submit and Pay: Pay via bank or mobile.
Method 4: Using KRA M-Service App
- Download App: From Google Play/App Store.
- Log In: Use PIN and password.
- File Returns: Select “File Returns” or “Nil Returns” and submit.
Method 5: Seeking KRA Assistance
- Email: callcentre@kra.go.ke.
- Call: +254 711 099 999.
- Social Media: @KRACare.
- KRA Offices: Times Tower or regional offices.
Penalties for Missing the Deadline
- Individual Income Tax: KSh 2,000 or 5% of tax due.
- Corporate Income Tax: KSh 20,000 or 5% of tax due.
- PAYE: KSh 10,000 or 25% of tax due.
- VAT: KSh 10,000 or 5% of tax due.
- TOT: KSh 5,000.
- MRI: KSh 2,000 (individuals) or KSh 20,000 (non-individuals).
Troubleshooting Issues
- Forgotten Password: Reset on iTax.
- No P9 Form: Request from employer or use iTax data.
- System Congestion: File early.
- Incorrect Filing: File amended return.
- Outdated Contacts: Update via KRA.
Recent Updates for 2025
- Tax Amnesty: Extended to June 30, 2025, for taxes up to 2022.
- Finance Act 2023: TOT at 3%, new tax bands.
- Extended Hours: For service centres and Huduma Centres.
- Data Analytics: Increased scrutiny.
- M-Service App: Faster OTP and biometric login.
Best Practices
- File early from January 1, 2025.
- Keep records of receipts and P9 forms.
- Use official KRA platforms.
- Engage tax consultants for businesses.
- Follow @KRACare for updates.
Why Compliance Matters
- Funds national development.
- Enhances transparency.
- Aligns with global standards.
The KRA deadline of June 30, 2025, is critical for all PIN holders. Using iTax, the M-Service App, or KRA support, you can file on time, avoid penalties, and contribute to Kenya’s economy. Start early and stay compliant.