Many employees overpay income tax without knowing it. A missed relief, a second job that applied personal relief twice, a mid-year pay change or an error in a PIN can all push PAYE above what the law requires. The overpayment is not lost. You can claim it back, but you must ask. This guide walks through how to find an overpayment and recover it.

Common reasons PAYE is overpaid

  • A relief was missed. Insurance relief, mortgage interest or a disability exemption was never given to payroll.
  • Two employers both applied personal relief, so one deducted tax at a higher effective rate. See tax when you have two jobs.
  • Pay fell during the year, for example a bonus month followed by unpaid leave, leaving the average rate too high.
  • Benefits were over-valued by the employer, so the taxable pay on your P9 is too large. Compare against taxable allowances and company benefits.
  • Wrong figures in the P9, such as NSSF or housing levy not shown as deductions.

Step 1: get your P9

Ask each employer for the P9 form for the tax year, which lists your taxable pay and PAYE month by month. The P9 tax return calculator lets you key the totals in and shows what tax you should have paid. If the balance is negative, you have overpaid. Read filing your employment return with a P9 to see where each figure goes on the return.

Step 2: check what KRA already knows

Employers file monthly PAYE returns, and KRA pre-populates your annual return from them. Log in to iTax and compare the pre-filled employment income and PAYE with your P9. Differences mean an employer filed late or incorrectly, and you should ask them to amend their return before you file yours. Never overwrite pre-filled figures without evidence, because KRA matches them to employer submissions.

Step 3: file your annual return with the reliefs

File your resident individual return by 30 June after the tax year, as set out in the 30 June tax deadline. Enter the reliefs you could not claim through payroll: insurance premiums, mortgage interest and any others. The return calculates tax payable against PAYE already paid. When PAYE exceeds the tax due, the return shows a refund instead of a balance to pay.

Step 4: request the refund

A refund shown on the return is not paid automatically. In iTax, KRA provides a refund request process: you state the tax year, the amount and the bank account. Keep the confirmation and the acknowledgment receipt. Make sure your KRA profile has the correct bank details first, and that all earlier years are filed, since KRA can offset refunds against any unpaid tax or penalty on your account.

Step 5: respond to queries

KRA often asks for verification before paying a refund. Typical requests include the P9, payslips, insurance certificates, mortgage statements and ID. Reply through iTax within the stated period and keep copies. Our KRA correspondence log template helps you track each request and answer. Many claims are delayed by missing documents rather than by KRA itself.

How long does it take?

KRA publishes service standards, but timing varies with the amount, the audit queue and how complete your documents are. Do not rely on a fixed number of days. Use the refund claim tracker to record the date you applied and each follow-up. If you hear nothing for a long period, contact KRA through the official channels with your acknowledgment number.

Time limits

Claims must be made within the time the Tax Procedures Act allows, so do not leave an overpayment for years. Claim as soon as you notice it. If a refund is refused, you can object in writing within the statutory period.

Prevent the problem next year

Give payroll your PIN and relief certificates in January, and check the first payslip against the PAYE calculator. Our guide to payslip mistakes lists the usual errors. A few minutes each month is cheaper than a refund claim at the end of the year.

Frequently asked questions

Do I have to file a return to get a refund? Yes. A refund is calculated and requested through your annual return, so file the return first and make sure earlier years are also filed.

Can KRA use my refund to pay other tax I owe? Yes. KRA can offset a refund against any unpaid tax, penalty or interest on your account, so check your ledger before you apply.

What if my employer filed my PAYE under the wrong PIN? Ask the employer to amend the monthly return. Until it is corrected, the tax will not appear in your pre-filled return and you cannot claim it.

Is there a minimum amount I can claim? No fixed minimum is set for individuals, but the cost of gathering documents should be weighed against a very small refund.