How To File KRA Returns for a Company

Filing Company Income Tax returns in Kenya is a mandatory requirement for all registered businesses, whether active or dormant.

This guide walks you through the complete step-by-step IT2C filing process, from downloading the Excel return, filling it offline, validating your data, and uploading it to iTax.

How To File KRA Returns for a Company

The Step-by-Step Filing Process

Step A: Download the IT2C Excel Form

  • Log in to the iTax Portal using your Company PIN and password.
  • In the top menu, go to Returns > File Return.
  • Select the tax obligation as Income Tax – Company.
  • Click the link to download the Income Tax – Company (IT2C) Excel zip file.

Step B: Fill the Excel Return Offline

  • Enable Macros: Open the Excel file and click “Enable Content/Macros” at the top.
  • Basic Info: Enter the Company PIN, Type of Return (Original), and the Period (e.g., 01/01/2025 to 31/12/2025).
  • Detailed Schedules: Fill in the Profit and Loss details. The 2026 system requires that expenses align with your eTIMS records.
  • Tax Computation: The sheet will automatically calculate the tax at the standard rate of 30% for resident companies.
  • Validate: Once finished, click the Validate button on the last sheet. If there are no errors, a zipped file will be generated and saved to your “Documents” folder.

Step C: Upload the Zipped File

  • Go back to the iTax “File Return” page.
  • Select the period you are filing for.
  • Upload the zipped file generated in the previous step.
  • Agree to the terms and click Submit.

Also see: KRA Penalty Calculator

How to File Nil Returns for a Company

If your company was dormant or did not trade in 2025:

  • Log in to iTax.
  • Go to Returns > File Nil Return.
  • Select Income Tax – Company.
  • Enter the period (01/01/2025 to 31/12/2025) and click Submit.

Important

  • Filing Deadline: The 30th day of the 6th month after your financial year ends. For most companies (ending Dec 31st), the deadline is June 30, 2026.
  • Payment Balance: Any tax balance due must be paid by the last day of the 4th month after the year-end (e.g., April 30, 2026).
  • Penalty: Failure to file attracts a penalty of Ksh 20,000 or 5% of the tax due, whichever is higher.

Also See: How to File KRA Nil Returns

Author

  • Jozam Chahenza profile picture

    Jozam Chahenza is a writer and developer at JO-TECH Cyber, specializing in step-by-step tutorials, tools, and web applications that equip Kenyans and global readers with practical digital skills and technical knowledge. He holds a Diploma in Information Technology from the East Africa Institute of Certified Studies (EAICS)