If you are employed in Kenya, filing your annual KRA income tax return is an important part of staying tax compliant. The good news is that if your only source of income is employment, you can file your return online using the information contained in your P9 form. The process is done through the KRA iTax portal, and much of the employment information may already be pre-populated based on the PAYE information submitted by your employer.
This blog explains how to file employment income in Kenya using the P9 form, what information you need and what to check before submitting your return.
What Is a P9 Form?
A P9 form is a statement issued by an employer showing an employee’s employment income and deductions for a particular year. It contains information you need to file your annual KRA income tax return.
Depending on how your employer prepares the P9, it may contain details such as: Employer’s PIN, Employer’s name, Gross pay, Basic salary and taxable employment income, Allowances and benefits, PAYE deducted, Pension contributions and Other applicable deductions.
What You Need to File Employment Income
Before you begin, have the following information and documents ready:
- Your KRA PIN
- Your iTax password
- Your P9 form from your employer
- Mortgage interest certificate, if applicable
- Life, health or education insurance certificate, if claiming insurance relief
- NHIF membership number and annual premiums paid, where applicable
- PWD exemption certificate, where applicable
Having the relevant documents ready can make the filing process much easier.
How to File Employment Income Using P9 on iTax
Step 1: Log in to the KRA iTax Portal
Start by visiting the KRA iTax portal.
Enter your KRA PIN and iTax password to log in.
Once you successfully log in, you will be taken to your taxpayer dashboard.
If you have forgotten your iTax password, use the password-reset option available on the portal before proceeding.
Step 2: Select “Returns”
From the iTax dashboard, go to the Returns option.
Select:
Returns → ITR for Employment Income Only
This option is intended for individuals whose income for the year is from employment.
If you have income from other sources, such as business, freelancing, consultancy or rental income, you may need to use the appropriate individual income tax return instead.
Step 3: Enter the Return Period
You will then be required to enter the return period.
For a full year, the return period normally covers:
1 January to 31 December
For example:
Return Period From: 01/01/2025
Return Period To: 31/12/2025
If you obtained your KRA PIN during the year, the return period may begin from the date you obtained your PIN.
Check the dates carefully before proceeding.
Step 4: Confirm Your Employment Income
The system will ask whether you have employment income.
Select:
Yes
Then click Next.
The employment income return will open and display several sections that need to be reviewed or completed.
Understanding the Employment Income Return
The iTax employment income return contains several sections. Some information is automatically populated, while other sections may require you to provide additional information depending on your circumstances.
Section A – Basic Information
Section A contains your basic information and includes details relating to matters such as mortgage and insurance.
If you have a mortgage or qualifying insurance, you can provide the relevant information in the applicable sections.
Make sure you have supporting documents before claiming any applicable relief.
Mortgage Information
If you have a mortgage and are eligible to claim mortgage relief, select Yes when asked whether you have a mortgage.
The relevant mortgage-relief section will then become available.
You will need your mortgage certificate to provide the required information.
Enter the applicable details and click Add.
It is important to keep your mortgage certificate safely in case you need to provide supporting documentation later.
Insurance Policy Information
If you have qualifying insurance, you may need to provide the relevant insurance details when filing your return.
This can include qualifying:
- Life insurance
- Health insurance
- Education insurance
The applicable insurance information should be entered together with the required details.
You should have the relevant insurance certificate available if you are claiming insurance relief.
Section F – Employment Income
Section F is one of the most important sections when filing your employment income return.
This section contains your employment income details.
The information is generally auto-populated, meaning you may not have to enter all your employment information manually.
However, you should not simply assume that the information is correct.
Take your P9 form and compare it with the information displayed in Section F.
Check the figures carefully, including your employment income and other relevant employment details.
If everything agrees with your P9, you can proceed to the next section.
Why You Should Check Your P9
Your P9 provides an important reference when completing your annual return.
If the figures displayed on iTax are different from those on your P9, do not ignore the difference.
Check the figures carefully and, where necessary, contact your employer’s payroll or HR department to clarify the information submitted under your employment details.
Section M – PAYE Deducted From Your Salary
The next important section is Section M.
This section contains information about PAYE deducted from your salary during the year.
Like the employment income section, the PAYE information is generally auto-populated.
Use your P9 to check that the PAYE amount displayed on iTax matches the amount shown on your P9.
Pay particular attention to this section because PAYE deducted during the year is taken into account when determining your final tax position.
Section T – Tax Computation
After checking your employment income and PAYE details, you will come across Section T – Tax Computation.
This section shows how your tax position has been calculated.
The computation takes into account factors such as:
- Taxable income
- Applicable deductions
- Mortgage or pension-related deductions where applicable
- Tax rates
- Personal relief
- Insurance relief where applicable
- PAYE already deducted from your salary
The resulting calculation can show whether there is additional tax payable or whether the PAYE already deducted is more than the calculated tax due.
Submit Your KRA Return
Once you have checked all the information and confirmed that everything is correct, click Submit.
After successfully submitting your return, you should receive an acknowledgement of submission.
Save the acknowledgement for your records.
You should also keep your P9 and other supporting documents safely.
Key Takeaways
Filing employment income in Kenya using your P9 form can be completed online through the KRA iTax portal.
The basic process is:
Log in to iTax → Select Returns → ITR for Employment Income Only → Enter the return period → Select Yes for employment income → Check Section F using your P9 → Check Section M for PAYE → Review Section T → Confirm your details → Submit.
The most important part is to carefully compare the employment income and PAYE information on iTax with your P9 form before submitting.
