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Your Guide to Filing 2025 Income Tax Returns

Your Guide to Filing the 2025 Income Tax Returns

File your annual Income Tax Return for the year of income 1 January 2025 to 31 December 2025. Filing window: 1 January 2026 to 30 June 2026.

File on iTax

Find Your Filing Path

Select what best describes you. The guidance below helps you file your annual income tax return correctly.

I only have a job (Employed)

File using your P9. Your employment details are prepopulated on iTax for ease of filing. If you had more than one employer in 2025, declare income from all employers in a single return.

I am employed but I have additional income

Declare your employment income together with any additional income (e.g., freelance, consultancy, online services, farming, or other income-generating activities).

I run a business

Prepare records of business income and allowable expenses for the year. Declare all income earned during the year of income if the income was not accounted for in the monthly Turnover Tax (TOT) regime.

I have Withholding Tax Certificates

Where withholding tax is not final, declare the related income and apply withholding tax as a credit against tax payable.

I have no income

If you had no income in 2025 but have a KRA PIN with Income Tax Obligation, you are still required to file a return for the year of income. In this case, you will file a Nil return.

What’s New & Validation of Income and Expenses

Key 2025 filing considerations:
  • Housing Levy — ensure your return reflects applicable statutory deductions for the year.
  • Social Health Authority (SHA) contributions — ensure deductions/records reflect what applies to you.
  • Validation of Income & Expenses — KRA validates declared income and expenses against available records (including electronic tax invoices where applicable and withholding tax data).

What validation means for your return

When you file your 2025 annual return, KRA validates the income and expenses you declare against available information. This helps improve accuracy, reduce fraudulent claims, and promote fair taxation.

Before you file (recommended checks)

  • Confirm you have declared all income earned during 2025 (employment and other sources).
  • Where applicable, ensure expenses claimed are supported by valid documentation, including compliant invoicing records.
  • Verify your withholding tax credits are correctly reflected before submission.
  • If you make an error after filing, submit an amended return promptly.

iTax Enhancements (2026 Filing Season)

Stay tuned for updates on any iTax enhancements introduced during the 2026 filing period.

Stay tuned: This section will be updated once the confirmed iTax enhancement list is available.

FAQs

Answers to common questions and filing concerns for the 2025 annual Income Tax Returns.

1) What is an Income Tax Return and which period am I filing for?
An Income Tax Return is a declaration showing all income earned from all sources during a year of income, and the tax due or paid for that period. From 1 January 2026 to 30 June 2026, taxpayers are required to file Income Tax Returns for the year of income 1 January 2025 to 31 December 2025.
2) Who is required to file an Income Tax Return?
Every person with a KRA PIN with Income Tax Obligation is required to file an annual Income Tax Return, regardless of whether they earned income or not.
3) I am employed and my only income is from my job. How do I file my return?
If you are employed and your only source of income is employment, file using your P9 form. If you had more than one employer during the year, income from all employers must be declared in a single return.
4) I am employed but I also earned additional income (side hustles, online work, consultancy). How do I file?
You must declare both your employment income and all additional income earned during the year in your annual return. This includes freelance work, consultancy, online services, or any other income-generating activities.
5) I run a business full-time. What should I have before filing my return?
Have records of business income and allowable expenses for the year, including books of accounts (income statement), records of allowable expenses, and details of any tax already paid such as instalment tax or withholding tax credits.
6) I have Withholding Tax Certificates. How do I use them when filing my return?
Where withholding tax is not final, the related income must be declared in your annual return and the withholding tax applied as a credit against tax payable. Ensure withholding certificates are correctly reflected in iTax before filing.
7) I had no income in 2025. Do I still need to file?
Yes. If you earned no income but have a KRA PIN with Income Tax Obligation, you are still required to file a return for the year of income. In this case, you will file a Nil return.
8) Why did KRA introduce the Validation of Income and Expenses requirement?
Validation improves accuracy and fairness in tax administration by confirming that declared income and expenses align with available records. It helps reduce fraudulent claims, promotes transparency, and supports voluntary compliance by ensuring taxpayers are assessed based on accurate declarations.
9) Why are business expenses being validated using eTIMS?
Business expenses are being validated using eTIMS to ensure that expenses claimed in tax returns are supported by verifiable transaction records. Using electronic tax invoices applies the same standard of verification across taxpayers, improves accuracy in reporting, and reduces disputes during review. This approach supports fairness by ensuring that expenses claimed reflect actual, documented business transactions.
10) What is the legal basis for eTIMS and using eTIMS data to validate income and expenses?
Electronic invoicing is anchored in the VAT Act, 2013 and the VAT (Electronic Tax Invoice) Regulations. For the income and expense validation, Section 23A of the Tax Procedures Act, 2015 and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024 is the legal basis for requiring a valid electronic tax invoice (subject to exceptions listed in Section 23A(4) of the Tax Procedures Act, 2015) when filing a return.
11) What does “Validation of Income and Expenses” mean for my 2025 return?
For the 2025 year of income, KRA validates income and expenses declared in annual returns against available data sources, including electronic invoicing records (where applicable) and withholding tax records. Returns may be flagged where declared figures do not align with available information.
12) I made a mistake after submitting my return. Can I correct it?
Yes. If you identify an error after filing, you can submit an amended return through iTax. Amendments should be done promptly, especially where additional tax becomes payable, to avoid penalties and interest.
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