You have just changed jobs or moved to a new tax bracket, and now KRA is demanding tax on income you already paid for. That double deduction hurts your pocket, especially when you were expecting a clean slate.
This guide shows you exactly how to file your returns correctly and claim relief so you do not pay twice. The process takes less than an hour once you know the right steps to follow.
What You Need Before You Start
- Your KRA PIN and iTax Password: You cannot access your tax records or file returns without these. If you have forgotten your password, reset it on the iTax portal before you begin.
- P9 Forms from Every Employer: Get a separate P9 from each company you worked for during the transition year. Your HR department must issue this by law, so follow up if they delay.
- Bank Statements for the Year: KRA may ask for proof of salary deposits if your declared income does not match your bank records. Have the last 12 months ready.
- Previous Year’s Tax Returns: Check what you filed last year to spot any carry-forward losses or reliefs you can still claim. This saves you from missing deductions you are owed.
- A Stable Internet Connection: The iTax portal can be slow, so do this when data is cheap and you have time to wait for pages to load without rushing.
Step-by-Step: How to Avoid Being Double Taxed During Your Transition Year in Kenya
Follow these six steps carefully, and you will finish the whole process in under an hour from your phone or laptop.
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Step 1: Log into iTax and Confirm Your Employment History
Go to the iTax portal at itax.kra.go.ke and click on “Returns.” Under “Employment History,” check that every employer you worked for in the transition year is listed. If one is missing, contact KRA via the iTax support ticket system to have it added before you proceed.
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Step 2: Download All Your P9 Forms from iTax
On the same Returns page, select each employer and download their P9 form. These forms show the tax already deducted by each employer. If any P9 is missing, call your former HR and insist they upload it to iTax — it is their legal obligation under the Income Tax Act.
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Step 3: Open a New Return for the Transition Year
Click “File Return” and select the correct tax year. Choose “Resident Individual” as your status. The system will ask if you had more than one employer — select “Yes” honestly. Lying here triggers an automatic audit, so do not play games.
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Step 4: Enter Income from Each Employer Separately
ITax will show you a table where you enter each employer’s gross pay and tax deducted. Copy the figures exactly from your P9 forms. Double-check the totals because a single digit error can make KRA think you underpaid tax.
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Step 5: Claim the Correct Personal Relief
Under the “Reliefs” section, ensure your personal relief of KES 28,800 per year is applied. Since you had multiple employers, the system may try to apply it twice — but KRA only allows it once. Manually adjust so the relief appears only once to avoid a rejection.
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Step 6: Review, Submit, and Download Your Acknowledgment
Before clicking “Submit,” scroll through every section and confirm all figures match your P9s. Once submitted, immediately download the acknowledgment receipt and save it as a PDF. Keep this receipt forever — it is your proof that you filed correctly and avoided double taxation.
Common Problems and How to Fix Them
Your P9 Form Is Missing from iTax
Many employers delay uploading P9 forms to the portal. If yours is missing, email your HR directly and ask them to upload it. If they still refuse, call KRA on 020 4999 999 or visit your nearest KRA office with your payslips as proof of tax deducted.
The System Shows You Owe Tax You Already Paid
This happens when iTax does not recognise tax deducted by your second employer. The fix is to manually enter the exact tax figures from your P9 into the “Tax Deducted” field for each employer. Do not leave any field blank or the system will assume you paid zero.
Your Return Keeps Getting Rejected
Usually this is because your personal relief was applied twice or your PIN details do not match KRA records. Go back to the Reliefs section and ensure the KES 28,800 appears only once. Also confirm your full name and ID number on iTax match your national ID card exactly.
You Cannot Access iTax Because of a Locked Account
After three failed login attempts, iTax locks your account for 24 hours. Do not keep trying — reset your password using the “Forgot Password” link instead. If the reset email does not arrive, check your spam folder or use a different email address registered with KRA.
Cost and Timeline for How to Avoid Being Double Taxed During Your Transition Year in Kenya
The good news is that filing your return to avoid double taxation carries zero official government fees. KRA does not charge you to file a return or claim relief. The only costs are the small ones you might not think about upfront.
| Item | Cost (KES) | Timeline |
|---|---|---|
| Filing the return on iTax | Free | 30-45 minutes online |
| Downloading P9 forms | Free | 5 minutes per form |
| Internet data for the session | Approx. 50-100 KES | One-time cost |
| Printing acknowledgment receipt | Approx. 10-20 KES per page | 5 minutes at a cyber cafe |
| KRA penalty for late filing (if applicable) | 5% of tax due per month | Varies by how late you are |
These costs are the same whether you are in Nairobi, Mombasa, Kisumu, or any other county. The only variable is what your local cyber cafe charges for printing, which rarely exceeds KES 20 per page. If you file before the deadline, you avoid the late filing penalty entirely.
The Bottom Line
Double taxation in your transition year is frustrating, but it is entirely avoidable if you take the time to verify your P9 forms and enter every figure correctly on iTax. The one thing that makes this process go smoothly is keeping all your employment documents organised before you start filing.
If this guide helped you save your hard-earned money, share it with a colleague who is also changing jobs this year. Pole for the stress, but now you know exactly what to do.
Frequently Asked Questions: How to Avoid Being Double Taxed During Your Transition Year in Kenya
What exactly is double taxation during a transition year in Kenya?
It happens when two employers deduct PAYE on your income, but KRA’s system does not recognise that tax was already paid on the same money. You end up being asked to pay tax again on income you already earned.
This usually occurs when you change jobs mid-year and both employers calculate tax as if you worked for them the full year without considering the other employer’s deductions.
How do I know if I have been double taxed?
Check your iTax portal after filing your return. If the system shows you owe tax but your P9 forms prove you already paid enough, that is double taxation. The system has not correctly merged your income from both employers.
You will also notice this if your net pay dropped unexpectedly after changing jobs, because your new employer may have applied a higher tax rate without accounting for your previous deductions.
Can I fix double taxation after I have already filed my return?
Yes, you can. Log into iTax and file an amended return for the same year. Select “Amendment” instead of “Original” when opening the return. Correct the figures and resubmit. Do this as soon as you spot the error.
KRA allows you to amend a return within the same tax year without penalties. After the year closes, you will need to visit a KRA office physically to request a manual adjustment.
Will KRA penalise me if I made a mistake on my transition year return?
If you correct the mistake before the filing deadline, there is no penalty. If you file late or KRA discovers the error during an audit, you may face a penalty of 5% of the tax due per month plus interest on the unpaid amount.
The best approach is to double-check every figure before submitting. If you are unsure, visit a KRA Huduma Centre for free assistance rather than guessing and risking a penalty later.
Do I need to visit a KRA office physically to resolve double taxation?
Not usually. Most cases can be resolved entirely on the iTax portal by filing an amended return or adjusting your relief claims. Only visit a KRA office if the portal is not allowing you to correct the error or if the year has already closed.
If you must visit, go to the KRA headquarters at Times Tower in Nairobi or your nearest Huduma Centre. Carry printed copies of all your P9 forms, bank statements, and your previous return acknowledgment.