Everything Kenyan taxpayers must know about income tax, brackets, reliefs and filing for 2026. In this comprehensive guide, we break down everything you need to know, with worked examples, filing deadlines and common pitfalls to avoid in 2026.
Who this applies to
Whether you're a salaried employee, a landlord, a freelancer or a business owner in Kenya, understanding how KRA expects you to file is the difference between painless compliance and scary demand notices. The rules changed meaningfully in 2024/2025 — SHIF replaced NHIF, the Housing Levy was formalised, and new PAYE bands were introduced.
Key dates & deadlines
9th of every month — PAYE, WHT, VAT, MRI, Housing Levy
20th of every month — VAT, TOT
30 June — Individual annual returns
30 April / last day of 6th month — Corporate tax
Step-by-step filing on iTax
Log in to iTax with your PIN and password
Navigate to Returns → File Return
Select the tax obligation and return period
Download the Excel template and fill every sheet correctly
Upload, validate and generate the acknowledgement
Generate a payment slip and pay via M-Pesa paybill 222222
Common mistakes to avoid
Over 40% of KRA demand notices stem from three issues: wrong PIN on invoices, under-declared allowances, and missed Housing Levy filings. Automate where you can, or get a registered tax agent involved early.
When to bring in a professional
If you have multiple income streams, rental units, import/export activity or cross-border contracts, the complexity curve steepens quickly. Our team at TaxAgent.co.ke files hundreds of returns monthly and routinely rescues clients from six-figure penalty assessments.