Tax Corrector

You can either declare them under the non-eTIMS expenses by downloading the CSV file and detailing the transactions. You can use this for local purchases e.g airtime by Safaricom, tokens by Kenya Power etc. @KRACare can share their PINs with you for uploading. The CSV will require a supporting document during uploading, so you can attach sample invoices/proof of purchase. For Facebook,Google,Canva etc, declare them under Imported Services (Row 2.2.2 of the Profit and Loss Account) Check out the user guide here: bit.ly/41VlYcX Feel free to DM in case of any challenges:)

Hey @KRACare how are we supposed to validate receipts that don't have etims? Like Google, Facebook & other online platforms that we use for hosting and services but don't do etims? Also what happens to services we used for work like Safaricom Fibre that didn't issue receipts?

@ShadrackSnr @moneyacademyKE If you already have a PIN with an obligation, you are still required to file. @KRACare is working to roll back obligations, but this option isn't available yet. Generally, if you earn outside Kenya, you are obligated to pay tax there (source-based taxation).

@TaxCorrector @moneyacademyKE What about those in diaspora and earning are outside kenya? Do we go with no obligation?

KRA has removed Nil Returns. Now, people with no income can apply for a “PIN with No Obligation” and won’t need to file returns every year. But once you start earning, you must update and file or face penalties.

@moneyacademyKE You will also not have access to some services e.g getting a TCC/eTIMS. Once you receive income,e.g employment, you need to change your PIN status and add the relevant obligations.

@moneyacademyKE The part for nil returns is not true😅-the option is still available The PIN with no obligation is for individuals who require a KRA PIN but do not have income, e.g university students needing a bank account for HELB loan applications.

@EnosEnoskevin @KRACare This means that you declared income that was less than your eTIMS invoices/WHT Certificates for 2025. For business income, you cannot declare a turnover that's less than your total income as per eTIMS invoices issued/gross amounts earned as per withholding certificates.

@KRACare guide me on how to file this

Usipanic😅 Just because 5% was deducted does not mean there's 25% left😅 The final tax payable (if payable) depends on many factors e.g WHT certificates, expenses, graduated tax bands and applicable reliefs. A few quick tips: 1. Confirm whether your income from consulting was withheld, and check your withholding certificates for the income you have received. 2. If you invoiced via your personal PIN, please remember to include the personal relief during filing- this will cater for your income up to Ksh 288k. Non-individual and non-resident PINs do not qualify for this relief. 3. Please ensure that you get valid eTIMS receipts for all your expenses going forward. Happy to help you review your tax position if needed:)

KRA wako mahali wakingoja hiyo 25% tax of all the consulting fees I made last year na venye nimeteseka nikitafuta hiyo pesa 😭

Not really @Honeyfarsafi 1. If you did the gig as an individual, you invoiced 100k but received 95k. This is because the 5k WHT was 5% deducted (note that 5% is the most common but this may vary depending on the nature of the gig) 2. When you file your 2025 returns, you'll have to declare both the 100k as total income, and the 5k already deducted from you. Declare Income-Declare allowable expenses-Declare WHT. 3. If filing as an individual, remember you're entitled to personal relief of Ksh 28,800 still- so this means that if your total gigs were less than Ksh 288k, you have to declare but won't have to pay. Companies do not have personal relief and are expected to remit 30% of their net profit, meaning if Income-Expenses (minus other costs e.g WHT) is a positive figure, you pay 30%.

So you’re telling me if I’m earning 100K from a gig you’re taking 30K?

Pre-populated in this case means that the return isn't "blank"- there are formulas embedded in the return that will check the value you've filled as your total turnover vs the value of your total eTIMS invoices. So you might put zero sales, but upon validation the system will not allow you to declare a figure less than your available income sources e.g eTIMS sales/WHT certificates. @AmbokoJH

@AmbokoJH If you download the pre-populated income tax return for 2025 you will find it empty. Which brings the question, if it's "pre-populated" why are there no figures in it?

Income & Expenses Validation

While tax can be confusing, you don't have to figure it out alone. This page exists to help Kenyans learn, understand and navigate through tax. Follow for more tips and share so that others can learn too:)

3. WHT is common if you received income from freelancing, consulting, content creation/brand deals, side hustles, professional fees among others. The question now remains: Was the withholding tax actually deducted? If it was, you're mostly okay-you just need to file properly. How do you know it was deducted? You'll have a WHT certificate sent to your email immediately your payer remits the withheld amount to KRA. The certificate also shows you the correct rate at which you've been deducted. If it wasn't deducted, it's most likely an issue with the payer. This is fixable, so don't panic.

Have you received that message saying that you earned income subject to Withholding Tax (WHT)? No--it is not a tax demand. No--it is not a fine. No--your bank/MPESA accounts have not been hacked/spied. Yes--I'll explain. Thread below🧵🧵

If you are a resident individual, you are entitled to personal relief of 28,800, which is an incentive that eases your tax burden. Using your example, you'll declare the 100k as annual income. Assuming you don't have expenses, the current rate is 10% for amounts up to 288k. Technically, this means you pay 10k, but the personal relief takes care of all tax below 28,800. However, you'll still declare the 5% WHT (the 5k that was deducted earlier in the year), and now this will be a refund due to you. Note that the relief only applies to resident individuals only- tax rate for companies is 30% for resident companies, 37.5% for non-residents, and between 0-25% for EPZs/SEZs.

@Shad_khalif Not really... In your example, you'll take the 100k, then deduct any expenses you accrued (heavy on the eTIMS expense). You'll get the net profit, which is taxed as per the prescribed rate, then finally deduct the withholding tax already paid.

Holy f*ck. Consultants are about to cry in the choo. The long and short of this is, if you earned 100K, paid 5K withholding tax. Now, you have to provide ETIMS compliant invoices of about 83K to justify that as a final tax. Else, you still owe KRA 25K (using 30% corporate tax).

We have scheduled a free training today from 2.30pm on validation of income and expenses to help you file your 2025 returns with ease. Ask your burning questions and get instant answers directly from the experts. Link: shorturl.at/yIgN1 Don’t miss out. #KRATraining #KRAFilingSeason2026

Missed the initial training on Income and Expenses Validation? You’re welcome to join our follow-up session designed to bring you up to speed. Understanding the process early helps avoid confusion later. Date: Friday, 23.01.2026 Time: 2:30 Pm – 4:30 Pm Zoom link: shorturl.at/yIgN1 See you then!

@Web3flux 2. Ukifika kwa kufile, you'll need to declare the 200k, then deduct expenses, alafu if there's any tax due utadeduct ile 10k that was paid for you. If you declare vizuri, you might even be eligible for a tax refund! I'd be willing to assist you for free if you need help:)

@Web3flux 1. Believe it or not, kama uko na withholding tax, you're actually lucky:) Withholding tax (WHT) can be deducted to arrive at your taxable income. E.g, if you earned Ksh 200k then they withheld at 5%, you get paid 190k kwa bank then the 10k WHT is paid to KRA on your behalf.

Watu tulifanya kazi last year na tuka invoice na eCitizen (eTims) with withholding tax naona KRA ni kama inatukujia. Since KRA wamejiona wajanja sana tuanze kuchanuana about tax avoidance which is very legal in Kenya.