Annual Tax Return Estimator (P9) Kenya 2026

What a P9 is and why you need it

At the end of each year your employer must give you a P9 form. It summarises your pay and the tax deducted month by month: gross pay, benefits, NSSF and other deductions, taxable pay, tax charged, reliefs and the PAYE actually deducted. It is the main document you use for your annual return, and KRA matches it with the employer's own return.

Why an annual return still matters

If you only have one job and your payroll applied everything correctly, you may owe nothing and receive nothing. In practice, a return can lead to a refund or to extra tax because monthly PAYE is an estimate of the annual position. Common reasons for a refund include a bonus taxed at a high band that the annual calculation spreads out, reliefs your employer did not apply (such as insurance or mortgage interest certificates), and months where you were employed for only part of the year. Common reasons for extra tax include a second job, rental income, or benefits that payroll left out.

You must file a return even if you owe nothing. The deadline for the year's return is 30 June of the following year, and a late return attracts a penalty, even a nil return.

How the estimate works

The calculator recomputes your tax for the whole year using annual bands (the monthly bands multiplied by twelve), and then compares it with the PAYE already deducted:

1. Add up gross pay and any other taxable income.
2. Subtract allowable deductions: NSSF and pension (capped), mortgage interest, post-retirement medical, and SHIF and the Housing Levy where they were deductible.
3. Apply the bands to the taxable income.
4. Subtract the personal relief for the year, insurance relief and, where relevant, the Housing Levy relief.
5. Compare the result with the PAYE deducted on your P9. A negative balance is a refund; a positive one is tax still to pay.

A worked example

Suppose a person earned KES 1,200,000 in 2025, with NSSF of KES 72,000, SHIF of KES 33,000 and Housing Levy of KES 18,000, and their P9 shows PAYE deducted of KES 240,000. The calculator works out a tax liability of KES 231,700.20. The balance against PAYE already deducted is KES -8,299.80; a negative figure means a refund is due.

Using it

Open your P9 and copy the annual totals into the matching boxes. Use the "other taxable income" box for income that is not on the P9, such as rent after deductions. The tax year decides which rates apply; the calculator uses the rules in force on the last day of that year for the whole year, so a year in which a rule changed partway through is only approximate.

Filing on iTax

You file the return yourself on KRA's iTax system, using your own login, and the calculator never asks for any iTax detail. The employment return is pre-filled with figures your employer submitted, so check that the totals match your P9. Claim your reliefs and upload certificates where asked. If the return shows a refund, KRA reviews it before paying, which can take time.

Records to keep

Keep P9 forms, insurance and mortgage certificates, NSSF and SHIF statements and any proof of other income for at least five years.

This tool is an estimate for information only. A registered tax agent can prepare and check your return if your situation is complicated.

If your numbers do not match the P9

Differences between your own records and the P9 usually come from timing, benefits or a change of employer. If you worked for two employers, you need a P9 from each, and you should add the totals together, because the personal relief can be claimed only once. If the P9 shows less PAYE than your payslips, ask the employer to correct it and to confirm that it was paid to KRA, because the pre-filled return depends on what the employer submitted. Never file a figure you cannot support with a document.

Guides, tools and templates for this topic

Read next: Tax for freelancers and content creators in Kenya: Upwork, YouTube and TikTok income, The 30 June tax deadline, Filing your employment return with a P9

Related calculators: PAYE Calculator, Tax Reliefs Calculator, Taxable Benefits and Allowances Calculator

Excel templates: Annual income tax estimator, Annual PAYE and payroll summary

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