How to File PAYE Returns in Kenya on iTax (Step by Step)

In Short: Filing Monthly PAYE Returns on iTax

Every employer registered for the PAYE tax obligation in Kenya must file a monthly P10 return and remit withheld taxes via the KRA iTax portal on or before the 9th day of the subsequent month. Late filing attracts a statutory penalty of 25% of the tax due or KES 10,000 (whichever is higher), plus 1% monthly interest.

Accurately withholding employee taxes using a verified PAYE calculator is only the first step in monthly compliance. Employers in Kenya must submit detailed P10 returns on the KRA iTax portal to avoid severe statutory penalties.

Before you file: what you need

Prior to logging into iTax, ensure your payroll department has prepared:

Your organization’s KRA PIN and secure iTax login credentials.
Accurate KRA PINs and national identity card numbers for all employees.
Finalized monthly payroll summary detailing gross earnings, NSSF, SHIF, and Housing Levy.
The official KRA P10 Excel upload workbook downloaded directly from iTax.

Step-by-step: filing the PAYE return on iTax

Log into iTax: Visit itax.kra.go.ke and enter your employer PIN and password.
Navigate to Returns: From the top navigation menu, hover over Returns and click File Return.
Select Tax Obligation: In the obligation dropdown, select Income Tax - PAYE and select your enterprise PIN. Click Next.
Download / Populate the P10 Return: Download the zipped P10 Excel file. Populate Sheet A (Basic Info), Sheet B (Employee Details, Gross Pay, NSSF, SHIF, AHL, and Tax Withheld). Click Validate to generate the zipped upload payload.
Upload the Return: Return to the iTax browser tab, browse for the validated zip file, agree to the declaration, and click Submit.
Download Acknowledgment Receipt: Upon successful submission, download the official e-Return Acknowledgment Receipt.

Generating a Payment Registration Number (PRN)

Filing the return does not complete your statutory duty; you must also remit the funds. Under the Payments menu, click Payment Registration, select Income Tax - PAYE, select the tax period, and generate the PRN payment slip. You can settle the payment via M-PESA Paybill (222222) using the PRN as the account number, or present the slip at any authorized commercial bank.

Deadlines and statutory penalties

KRA Statutory Penalties for PAYE Non-Compliance
Offense	Statutory Penalty	Governing Legislation
Late Filing of Monthly P10 Return	25% of tax due or KES 10,000 (whichever is higher)	Tax Procedures Act, 2015
Late Remittance of PAYE Tax	5% of unpaid tax + 1% compounding monthly interest	Tax Procedures Act, 2015
Failure to Issue P9 Certificates	Statutory fines per employee	Income Tax Act (Cap 470)

For tools to prepare your payroll data prior to filing, use our payroll calculator for employers or download our Excel PAYE template. Review broader tax principles on our PAYE in Kenya pillar.

Frequently Asked Questions

When is the monthly deadline to file PAYE returns in Kenya?

PAYE returns must be submitted on iTax on or before the 9th day of the subsequent month. If the 9th falls on a weekend or public holiday, payments should be completed beforehand.

What is a P10 return form?

A P10 form is the statutory monthly employer PAYE return submitted on KRA iTax detailing employee names, PINs, gross wages, statutory deductions, personal reliefs, and taxes withheld.

What is a P9 certificate?

A P9 form is an annual statutory tax deduction certificate issued by employers to employees at the end of each tax year, summarizing cumulative monthly income and tax deducted for individual tax filing.

What is the penalty for filing a late PAYE return in Kenya?

Late filing of a PAYE return incurs a statutory penalty of 25% of the tax due or KES 10,000 (whichever is higher), alongside late payment penalties and monthly interest under the Tax Procedures Act.

Can an employer file a nil PAYE return?

Yes. If an enterprise has active PAYE tax obligation registration on iTax but did not pay any staff salaries during the month, it must submit a Nil Return on iTax before the 9th to prevent automatic penalties.

How do you pay PAYE after submitting the return on iTax?

After successfully uploading the P10 return, generate a Payment Registration Number (PRN) slip on iTax and remit funds via M-PESA Paybill (222222) or authorized commercial banks.