If you work for an employer, your tax is deducted through PAYE every month. You still have to file an annual return, and the document that makes it easy is your P9 form. This guide explains what to check on the form and how it flows into the return.

What a P9 shows

Your employer gives you a P9 after the end of the tax year. It lists, month by month, your gross pay, benefits, NSSF and other deductions, taxable pay, the tax charged, the reliefs given and the PAYE actually paid. The final column totals show your annual figures. Employers also send this information to KRA, which is why much of your return can be pre-filled.

Check the form first

Before you file, read through the P9:

  • Is your name and PIN correct?
  • Does the gross pay roughly match your payslips?
  • Are your reliefs shown, such as personal relief and insurance relief?
  • Does the PAYE total match the total of your monthly payslips?
  • If you changed jobs, do you have a P9 from every employer?

If anything is wrong, ask your employer to issue a corrected P9 before you file, because KRA will compare your return with the employer's own submission.

Estimate the outcome

Use our P9 calculator to estimate whether you will receive a refund or owe tax. Copy the totals from the form into the boxes. With figures for a year of KES 1,200,000 gross, NSSF of KES 72,000, SHIF of KES 33,000, Housing Levy of KES 18,000 and PAYE deducted of KES 240,000, the estimated balance is – (a negative figure means a refund). Your own figures will differ.

Filing the return

  1. Log in to iTax yourself, using your own PIN and password.
  2. Open the income tax return for the year.
  3. Confirm the pre-filled employment income, and correct it if it differs from your P9.
  4. Add other income, such as rent or business profit, in the right sections.
  5. Claim reliefs and deductions you are entitled to, such as insurance, mortgage interest and pension, and attach the certificates.
  6. Check the tax computed, and submit.
  7. Download the acknowledgement receipt and keep it with your P9.

Refunds and tax due

If the return shows a refund, KRA will review it before paying, so be ready to answer questions and provide documents. If it shows tax due, pay it by the filing deadline through the payment registration number generated on iTax, because interest and penalties start from the due date, not from the date you file.

Deadline

The return for a calendar year is due by 30 June of the following year. Late filing attracts a penalty even if no tax is due, so file early if you can.

Records

Keep your P9 forms, payslips, relief certificates, and the acknowledgement receipt for at least five years.

This guide is general information, not tax advice.

Common questions

When do I get my P9? Employers should give each employee a P9 after the end of the year, usually in January, showing taxable pay and PAYE for each month. Ask for it if you have not received it.

What if my employer will not give me a P9? You can still file using your payslips, and raise it with the employer in writing. If PAYE does not appear on your pre-filled return, the employer may have filed incorrectly.

Do I have to file if my tax is already paid? Yes. Every taxpayer with a PIN files a return by 30 June after the tax year, even if PAYE has covered all the tax.