Kenya PAYE and iTax questions
Straight answers to common questions about PAYE filing, P9 forms, missing credits, tax arrears and refunds.
Why can't I file PAYE on iTax, and what should I do if the system is down?
Keep screenshots of the error showing the date and time, save the completed return file and any payment evidence, retry before the deadline, and report the problem through an official KRA support channel. PAYE returns and payments are normally due by the 9th of the following month. A system problem does not let this calculator confirm that a penalty will be waived, so preserve evidence in case KRA asks for it.
KRA PAYE guidance · Reviewed 23 August 2026
Will KRA penalize me for filing PAYE late when iTax is not working?
KRA publishes penalties for late PAYE filing and payment, but this calculator cannot decide whether a particular system failure removes or reverses a penalty. File as soon as the service becomes available, keep dated screenshots and acknowledgement records, and contact KRA about the affected return period. If a penalty is raised, use your evidence when requesting KRA to review it.
KRA PAYE deadlines and penalties · Reviewed 23 August 2026
Where can I get my P9 form from a previous employer or internship?
Request the P9 for that year from the employer, institution, payroll office, or HR team that paid you. KRA says an employee whose employer filed PAYE through iTax may be able to use the pre-populated employment return even without a P9. If the employment details are missing or incorrect, ask the employer for the P9 and confirmation that the PAYE return used your correct KRA PIN.
KRA guidance on filing without a P9 · Reviewed 23 August 2026
Why does my P9 balance differ from the PAYE credits in my KRA ledger?
Compare the annual totals on your P9 with your monthly payslips and the PAYE credits in your iTax ledger. Ask your employer to confirm that every monthly PAYE return was filed using your correct KRA PIN. KRA has acknowledged that some correctly filed PAYE credits have not appeared in employee ledgers, so unresolved differences may need review by the employer and KRA.
KRA guidance on missing PAYE credits · Reviewed 23 August 2026
Why does KRA say I have tax arrears when PAYE was deducted from my salary?
A payslip showing a PAYE deduction does not by itself confirm that the credit was filed and posted to your iTax ledger. Collect your P9 forms, payslips, returns and ledger for the affected years, then ask the employer to confirm its PAYE filing and remittance. KRA says cases where an employer did not file but the employee has evidence of deduction are handled through the taxpayer's tax station.
KRA answer on employee defaulter notices · Reviewed 23 August 2026
Who is responsible for deducting and remitting PAYE in Kenya?
The employer is responsible for deducting PAYE from employment income, filing the PAYE return and remitting the amount to KRA. The employee should still keep payslips and P9 forms and check that employment income and PAYE credits are correctly reflected when filing the annual individual return.
KRA PAYE guidance · Reviewed 23 August 2026
What should I do if my employer deducted PAYE but did not remit it to KRA?
Ask the employer for your P9 and confirmation that its PAYE returns were filed under your correct KRA PIN. Download your iTax ledger and keep the payslips showing each deduction. If the credits are missing or KRA has raised a debt, present those records to KRA for review. The calculator can estimate the expected deduction, but it cannot confirm whether an employer remitted it.
KRA answer on unfiled employer PAYE · Reviewed 23 August 2026
How do I apply for a PAYE income tax refund from KRA?
First file the annual income tax return showing the overpayment and confirm that the PAYE credits appear in your iTax ledger. A return showing an overpayment does not automatically start a refund. Log in to iTax, open the Refund menu, choose Income Tax, complete the claim, attach supporting documents such as the P9 and relevant certificates, then save the acknowledgement number.
KRA employee refund guidance · Reviewed 23 August 2026
How can I track a KRA PAYE refund that is taking a long time?
Use the acknowledgement number generated when you submitted the claim. In iTax, use the application-status tracking option under Useful Links and check the email address registered to your PIN for updates. KRA says a fully supported claim should be processed within 90 days, although review or payment may take longer when records, credits or supporting documents need correction.
KRA income tax refund process · Reviewed 23 August 2026
Why are my November or December 2025 PAYE credits missing on iTax?
KRA has acknowledged that some correctly filed employer PAYE credits, including some cases from November and December 2025, were not posted to employee ledgers. KRA says affected employers can contact their account managers or the KRA Contact Centre for case-by-case correction while a broader system solution is implemented.
KRA 2026 system-issues guidance · Reviewed 23 August 2026