KRA publications

Return templates, forms, guides, acts and court rulings, newest first.

ANNUAL REVENUE PERFORMANCE - FY 2024/2025
15 Jul 2026, PDF, 355.02 KB, Reports, guides and manuals
Download ANNUAL REVENUE PERFORMANCE - FY 2024/2025
KRA Citizens Service Delivery Charter
22 Apr 2026, PDF, 859.66 KB, Reports, guides and manuals
Download KRA Citizens Service Delivery Charter
Appendix 1: Methanol Permit Checklist
8 Oct 2025, PDF, 223.84 KB, Reports, guides and manuals
Download Appendix 1: Methanol Permit Checklist
Appendix 1: Micro-distillers Controls Flowchart
8 Oct 2025, PDF, 157.58 KB, Reports, guides and manuals
Download Appendix 1: Micro-distillers Controls Flowchart
Appendix 2: Form EF2 for Methanol Users
8 Oct 2025, PDF, 160.17 KB, Reports, guides and manuals
Download Appendix 2: Form EF2 for Methanol Users
Appendix 2: Requirements for Licensing of Micro Distillers
8 Oct 2025, PDF, 164.83 KB, Reports, guides and manuals
Download Appendix 2: Requirements for Licensing of Micro Distillers
Commercial Banks for Tax Payment
30 Jun 2025, PDF, 336.03 KB, Reports, guides and manuals
Download Commercial Banks for Tax Payment
Taxpayers Guidelines for Appointment and Revocation As Withholding Value Added Tax (WHVAT) Agents
2 May 2025, PDF, 231.80 KB, Reports, guides and manuals
Download Taxpayers Guidelines for Appointment and Revocation As Withholding Value Added Tax (WHVAT) Agents
Tax Amnesty Step by Step Guide (Updated)
7 Feb 2025, PDF, 596.06 KB, Reports, guides and manuals
Download Tax Amnesty Step by Step Guide (Updated)
Corrigendum to Gazette notice no.167 of 2024
9 Dec 2024, PDF, 111.59 KB, Reports, guides and manuals
Download Corrigendum to Gazette notice no.167 of 2024
Guidance on Mutual Agreement Procedure (MAP)
18 Nov 2024, PDF, 8.23 MB, Reports, guides and manuals
Download Guidance on Mutual Agreement Procedure (MAP)
EAC GAZETTE VOL. AT 1 NO. 29 OF 28TH OCTOBER 2024 - Remission for Kenyan Manufacturers
30 Oct 2024, PDF, 1.01 MB, Reports, guides and manuals
Download EAC GAZETTE VOL. AT 1 NO. 29 OF 28TH OCTOBER 2024 - Remission for Kenyan Manufacturers
KRA 9th Corporate Plan
27 Sept 2024, PDF, 1.76 MB, Reports, guides and manuals
Download KRA 9th Corporate Plan
KRA Audited Financial Statement for FY 2017/2018
22 Jul 2024, PDF, 14.31 MB, Reports, guides and manuals
Download KRA Audited Financial Statement for FY 2017/2018
KRA Audited Financial Statement for FY 2018/2019
22 Jul 2024, PDF, 13.90 MB, Reports, guides and manuals
Download KRA Audited Financial Statement for FY 2018/2019
KRA Audited Financial Statement for FY 2019/2020
22 Jul 2024, PDF, 14.83 MB, Reports, guides and manuals
Download KRA Audited Financial Statement for FY 2019/2020
KRA Audited Financial Statement for FY 2020/2021
22 Jul 2024, PDF, 9.40 MB, Reports, guides and manuals
Download KRA Audited Financial Statement for FY 2020/2021
KRA Audited Financial Statement for FY 2021/2022
22 Jul 2024, PDF, 8.38 MB, Reports, guides and manuals
Download KRA Audited Financial Statement for FY 2021/2022
KRA Audited Financial Statement for FY 2022/2023
22 Jul 2024, PDF, 6.24 MB, Reports, guides and manuals
Download KRA Audited Financial Statement for FY 2022/2023
Annual Revenue Performance - FY 2023/2024
12 Jul 2024, PDF, 7.91 MB, Reports, guides and manuals
Download Annual Revenue Performance - FY 2023/2024
The 9th Tax Summit Report
14 Jun 2024, PDF, 563.41 KB, Reports, guides and manuals
Download The 9th Tax Summit Report
The Kenya Revenue Board Charter 2024
14 Jun 2024, PDF, 815.17 KB, Reports, guides and manuals
Download The Kenya Revenue Board Charter 2024
Kenya Ports Authority (KPA) And Kenya Revenue Authority (KRA) on Bunkering and Ship to Ship Standard Operating Procedures [SOP]
4 Jun 2024, PDF, 129.80 KB, Reports, guides and manuals
Download Kenya Ports Authority (KPA) And Kenya Revenue Authority (KRA) on Bunkering and Ship to Ship Standard Operating Procedures [SOP]
Gazette Notice on Importation Of Grade 1 White Milled Rice Duty Free
3 Jun 2024, PDF, 355.71 KB, Reports, guides and manuals
Download Gazette Notice on Importation Of Grade 1 White Milled Rice Duty Free
Clarifications on NITA Levy Compliance by Employers
1 May 2024, PDF, 113.77 KB, Reports, guides and manuals
Download Clarifications on NITA Levy Compliance by Employers
Clarifications on VAT Prepopulated Return
27 Mar 2024, PDF, 122.14 KB, Reports, guides and manuals
Download Clarifications on VAT Prepopulated Return
A Step-by-Step Guide on How to Offset Liability Using the Refund Adjustment Voucher
8 Mar 2024, PDF, 586.02 KB, Reports, guides and manuals
Download A Step-by-Step Guide on How to Offset Liability Using the Refund Adjustment Voucher
Gazettement of Messrs GAMI (SEZ) as a Customs Area
9 Jan 2024, PDF, 167.44 KB, Reports, guides and manuals
Download Gazettement of Messrs GAMI (SEZ) as a Customs Area
Macroeconomic Factors Affecting Revenue Collections
14 Dec 2023, PDF, 10.36 MB, Reports, guides and manuals
Download Macroeconomic Factors Affecting Revenue Collections
Taxpayer Guidelines on Zero-Rating of Tea/Coffee Locally Purchased for Purpose of Value-Addition Prior To Exportation
11 Dec 2023, PDF, 196.56 KB, Reports, guides and manuals
Download Taxpayer Guidelines on Zero-Rating of Tea/Coffee Locally Purchased for Purpose of Value-Addition Prior To Exportation
Guidelines For Appointed VAT Withholding Agents
6 Dec 2023, PDF, 124.71 KB, Reports, guides and manuals
Download Guidelines For Appointed VAT Withholding Agents
Pre-populated VAT return Step by Step Guide
28 Nov 2023, PDF, 938.24 KB, Reports, guides and manuals
Download Pre-populated VAT return Step by Step Guide
Step By Step Guide for Appeal Application
17 Nov 2023, PDF, 382.60 KB, Reports, guides and manuals
Download Step By Step Guide for Appeal Application
Guidelines to Insolvency Practitioners
31 Oct 2023, PDF, 140.56 KB, Reports, guides and manuals
Download Guidelines to Insolvency Practitioners
User Guide on Filing and Payment of VAT on Digital Marketplace Supply for Non-residents
7 Sept 2023, PDF, 867.55 KB, Reports, guides and manuals
Download User Guide on Filing and Payment of VAT on Digital Marketplace Supply for Non-residents
Annual Revenue Performance - FY 2022/2023
14 Jul 2023, PDF, 3.38 MB, Reports, guides and manuals
Download Annual Revenue Performance - FY 2022/2023
Guidelines for Taxpayers Under VAT Special Table
13 Jul 2023, PDF, 230.22 KB, Reports, guides and manuals
Download Guidelines for Taxpayers Under VAT Special Table
An Assessment of Kenya’s Engagement in the Inclusive Framework (IF) - A Case Study
12 Jul 2023, PDF, 2.26 MB, Reports, guides and manuals
Download An Assessment of Kenya’s Engagement in the Inclusive Framework (IF) - A Case Study
Annual Revenue Performance Report FY 2021/2022
12 Jul 2023, PDF, 1.49 MB, Reports, guides and manuals
Download Annual Revenue Performance Report FY 2021/2022
Corporate Income Tax Audits and Compliance Checks for the Period 01/04/2022 – 30/06/2022
12 Jul 2023, PDF, 127.36 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks for the Period 01/04/2022 – 30/06/2022
Guidelines for VAT Withholding Agents
12 Jul 2023, PDF, 138.95 KB, Reports, guides and manuals
Download Guidelines for VAT Withholding Agents
iTax Enhancements and Resolution of Defects for June 2022
12 Jul 2023, PDF, 117.16 KB, Reports, guides and manuals
Download iTax Enhancements and Resolution of Defects for June 2022
KRA Court Cases Digest Issue 6
12 Jul 2023, PDF, 593.12 KB, Reports, guides and manuals
Download KRA Court Cases Digest Issue 6
PAYE Return Filing and Payment User Guide and Manual for Government Ministries, Departments and Agencies
12 Jul 2023, PDF, 2.34 MB, Reports, guides and manuals
Download PAYE Return Filing and Payment User Guide and Manual for Government Ministries, Departments and Agencies
Procedure for License Application and Operationalization of Manufacture of Excisable Goods Under Co-Manufacturing Agreements
12 Jul 2023, PDF, 331.53 KB, Reports, guides and manuals
Download Procedure for License Application and Operationalization of Manufacture of Excisable Goods Under Co-Manufacturing Agreements
SCHEDULE FOR DATA COLLECTION EXERCISE ON RENTAL PROPERTIES.
12 Jul 2023, PDF, 214.19 KB, Reports, guides and manuals
Download SCHEDULE FOR DATA COLLECTION EXERCISE ON RENTAL PROPERTIES.
Tax Laws Affected by the Finance Act 2022
12 Jul 2023, PPT, 670 KB, Reports, guides and manuals
Download Tax Laws Affected by the Finance Act 2022
Tax Transparency In Africa Report 2022
12 Jul 2023, PDF, 6.73 MB, Reports, guides and manuals
Download Tax Transparency In Africa Report 2022
The 8th Annual Tax Summit Report
12 Jul 2023, PDF, 487.08 KB, Reports, guides and manuals
Download The 8th Annual Tax Summit Report
Userguide for the Payment of Excise Stamps
12 Jul 2023, PDF, 337.33 KB, Reports, guides and manuals
Download Userguide for the Payment of Excise Stamps
Self-Registration of Taxpayers on EGMS Web Application
11 Jul 2023, PDF, 249.66 KB, Reports, guides and manuals
Download Self-Registration of Taxpayers on EGMS Web Application
A Case Study on the Impact of Stakeholder Engagement Strategy in Consensus Building
10 Jul 2023, PDF, 2.20 MB, Reports, guides and manuals
Download A Case Study on the Impact of Stakeholder Engagement Strategy in Consensus Building
Guideline to Taxpayers on Application for Preferential Corporate Tax Rates
10 Jul 2023, PDF, 183.86 KB, Reports, guides and manuals
Download Guideline to Taxpayers on Application for Preferential Corporate Tax Rates
User Guide for Handling KRA Excise Tax Stamps with Quality Concerns
10 Jul 2023, PDF, 227.39 KB, Reports, guides and manuals
Download User Guide for Handling KRA Excise Tax Stamps with Quality Concerns
KRA Court Cases Digest Issue 8
1 Jul 2022, PDF, 881.01 KB, Reports, guides and manuals
Download KRA Court Cases Digest Issue 8
KRA Court Cases Digest Issue 7
20 Jun 2022, PDF, 544.36 KB, Reports, guides and manuals
Download KRA Court Cases Digest Issue 7
The 7th Annual Tax Summit Report
9 May 2022, PDF, 3.61 MB, Reports, guides and manuals
Download The 7th Annual Tax Summit Report
Corporate Income Tax Audits and Compliance Checks for the period 01/01/2021 - 31/03/2022
28 Apr 2022, PDF, 131.95 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks for the period 01/01/2021 - 31/03/2022
KRA Women In Tax 2022
9 Mar 2022, PDF, 3.68 MB, Reports, guides and manuals
Download KRA Women In Tax 2022
Taxpayers user guide on how to return unused V3 excise stamps
24 Jan 2022, PDF, 568.88 KB, Reports, guides and manuals
Download Taxpayers user guide on how to return unused V3 excise stamps
Corporate Income Tax Audits and Compliance Checks for the period 01/10/2021 - 31/12/2021
23 Jan 2022, PDF, 130.48 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks for the period 01/10/2021 - 31/12/2021
KRA Performance in the First Half of FY 2021/22
17 Jan 2022, PDF, 1.64 MB, Reports, guides and manuals
Download KRA Performance in the First Half of FY 2021/22
Step by Step Guide on Preferential Tax Rates - Registration and Filing
15 Dec 2021, PDF, 1.13 MB, Reports, guides and manuals
Download Step by Step Guide on Preferential Tax Rates - Registration and Filing
The Tax Procedures (Common Reporting Standards) Regulations, 2021
14 Dec 2021, PDF, 561.41 KB, Reports, guides and manuals
Download The Tax Procedures (Common Reporting Standards) Regulations, 2021
Guidelines to Taxpayers - Licensing of Users of Spirit or Illuminating Kerosene to Manufacture Unexcisable Goods in Kenya
2 Dec 2021, PDF, 128.90 KB, Reports, guides and manuals
Download Guidelines to Taxpayers - Licensing of Users of Spirit or Illuminating Kerosene to Manufacture Unexcisable Goods in Kenya
User Guide on Rollout of New Generation of Excise Stamps
30 Nov 2021, PDF, 402.26 KB, Reports, guides and manuals
Download User Guide on Rollout of New Generation of Excise Stamps
Amendment to Excise Duty Act
22 Nov 2021, PDF, 177.09 KB, Reports, guides and manuals
Download Amendment to Excise Duty Act
THE INCOME TAX ACT (COUNTRY-BY-COUNTRY REPORTING STANDARD FOR MULTINATIONAL ENTERPRISES) REGULATIONS, 2021
19 Nov 2021, PDF, 181.86 KB, Reports, guides and manuals
Download THE INCOME TAX ACT (COUNTRY-BY-COUNTRY REPORTING STANDARD FOR MULTINATIONAL ENTERPRISES) REGULATIONS, 2021
Contracts Awarded - September 2021
5 Nov 2021, XLSX, 28.91 KB, Reports, guides and manuals
Download Contracts Awarded - September 2021
Corporate Income Tax Audits and Compliance Checks for the Period 01/04/2021 to 30/06/2021 – FY 2020/21 – Q4
26 Oct 2021, PDF, 106.66 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks for the Period 01/04/2021 to 30/06/2021 – FY 2020/21 – Q4
Corporate Income Tax Audits and Compliance Checks for the Period 01/07/2021 to 30/09/2021 (Q1)
26 Oct 2021, PDF, 103.66 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks for the Period 01/07/2021 to 30/09/2021 (Q1)
GUIDELINES TO VAT REGISTERED TAXPAYERS ON COMPLIANCE WITH THE VALUE ADDED TAX (ELECTRONIC TAX INVOICE) REGULATIONS, 2020
5 Oct 2021, PDF, 348.73 KB, Reports, guides and manuals
Download GUIDELINES TO VAT REGISTERED TAXPAYERS ON COMPLIANCE WITH THE VALUE ADDED TAX (ELECTRONIC TAX INVOICE) REGULATIONS, 2020
Quarter 1. (July to September 2021) Revenue Performance
4 Oct 2021, PDF, 1.48 MB, Reports, guides and manuals
Download Quarter 1. (July to September 2021) Revenue Performance
KRA Board Charter 2021
30 Sept 2021, PDF, 5.21 MB, Reports, guides and manuals
Download KRA Board Charter 2021
Annual Procurement Plan 2021 - 2022
26 Aug 2021, PDF, 7.74 MB, Reports, guides and manuals
Download Annual Procurement Plan 2021 - 2022
Revised Electronic Tax Register Specifications
30 Jul 2021, PDF, 716.16 KB, Reports, guides and manuals
Download Revised Electronic Tax Register Specifications
VTDP Updated Guideline - July 2021
26 Jul 2021, PDF, 223.15 KB, Reports, guides and manuals
Download VTDP Updated Guideline - July 2021
VTDP Return Filing Guide
15 Jul 2021, PDF, 667.47 KB, Reports, guides and manuals
Download VTDP Return Filing Guide
Achieving Effective Stakeholder Engagement - A Case Study on VAT Refunds Formula
1 Jul 2021, PDF, 6.56 MB, Reports, guides and manuals
Download Achieving Effective Stakeholder Engagement - A Case Study on VAT Refunds Formula
KRA 8th Corporate Plan
29 Jun 2021, PDF, 5.03 MB, Reports, guides and manuals
Download KRA 8th Corporate Plan
Taxpayer Guidelines on Reactivating Cancelled VAT Obligations
8 Jun 2021, PDF, 224.65 KB, Reports, guides and manuals
Download Taxpayer Guidelines on Reactivating Cancelled VAT Obligations
Corporate Income Tax Audits and Compliance Checks for the Period 01/01/2021 - 31/03/2021
29 Apr 2021, PDF, 29.36 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks for the Period 01/01/2021 - 31/03/2021
iTax Enhancements
29 Apr 2021, PDF, 118.71 KB, Reports, guides and manuals
Download iTax Enhancements
Step by Step Guide for Tax Relief Scheme Application by an Agent
26 Apr 2021, PDF, 1.24 MB, Reports, guides and manuals
Download Step by Step Guide for Tax Relief Scheme Application by an Agent
Step By Step Guide for Tax Relief Scheme Application By Taxpayer
26 Apr 2021, PDF, 943.19 KB, Reports, guides and manuals
Download Step By Step Guide for Tax Relief Scheme Application By Taxpayer
Step by Step Guide for Non-Individual Income Tax Exemption Application
16 Apr 2021, PDF, 602.80 KB, Reports, guides and manuals
Download Step by Step Guide for Non-Individual Income Tax Exemption Application
Policy Brief - Adopting Kenyan Tax Administration to COVID-19 Crisis
13 Apr 2021, PDF, 1.35 MB, Reports, guides and manuals
Download Policy Brief - Adopting Kenyan Tax Administration to COVID-19 Crisis
Policy Brief - Enhancing International Tax Cooperation
13 Apr 2021, PDF, 607.51 KB, Reports, guides and manuals
Download Policy Brief - Enhancing International Tax Cooperation
Policy Brief - Taxing the Digital Economy in Kenya
13 Apr 2021, PDF, 572.46 KB, Reports, guides and manuals
Download Policy Brief - Taxing the Digital Economy in Kenya
Policy Brief - The Addis Ababa Tax Initiatives & Domestic Revenue Mobilization in Kenya
13 Apr 2021, PDF, 976.48 KB, Reports, guides and manuals
Download Policy Brief - The Addis Ababa Tax Initiatives & Domestic Revenue Mobilization in Kenya
Annual Work Plan 2020/21
8 Apr 2021, PDF, 5.44 MB, Reports, guides and manuals
Download Annual Work Plan 2020/21
KRA Customer Satisfaction Survey 2020
8 Apr 2021, PDF, 136.50 KB, Reports, guides and manuals
Download KRA Customer Satisfaction Survey 2020
Leading Women in Tax - International Women's Day 2021
8 Mar 2021, PDF, 1.65 MB, Reports, guides and manuals
Download Leading Women in Tax - International Women's Day 2021
Draft KRA (Kenya School of Revenue Administration - KESRA) Regulations, 2021
4 Mar 2021, PDF, 896.72 KB, Reports, guides and manuals
Download Draft KRA (Kenya School of Revenue Administration - KESRA) Regulations, 2021
iTax Economic Codes
3 Mar 2021, XLSX, 32.25 KB, Reports, guides and manuals
Download iTax Economic Codes
iTax Professional Categories
3 Mar 2021, XLSX, 32.21 KB, Reports, guides and manuals
Download iTax Professional Categories
Step by Step guide for updating Professionals/economic activity on iTax
3 Mar 2021, PDF, 302.44 KB, Reports, guides and manuals
Download Step by Step guide for updating Professionals/economic activity on iTax
Step by Step Guide for Filing 2020 Individual Income Tax Resident Return (ITR) For Employment Income Only
15 Feb 2021, PDF, 1.46 MB, Reports, guides and manuals
Download Step by Step Guide for Filing 2020 Individual Income Tax Resident Return (ITR) For Employment Income Only
6th Annual Tax Summit Report
5 Feb 2021, PDF, 4.71 MB, Reports, guides and manuals
Download 6th Annual Tax Summit Report
Corporate Income Tax Audits and Compliance Check for the Period 01/10/2020 - 31/10/2021 (Quarter 2)
25 Jan 2021, PDF, 207.48 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Check for the Period 01/10/2020 - 31/10/2021 (Quarter 2)
International Case Study - Creating a Delighted Taxpayer
19 Jan 2021, PDF, 1.63 MB, Reports, guides and manuals
Download International Case Study - Creating a Delighted Taxpayer
International Case Study - Enhancing Staff Integrity in Revenue Administration
19 Jan 2021, PDF, 1.47 MB, Reports, guides and manuals
Download International Case Study - Enhancing Staff Integrity in Revenue Administration
How to apply for VAT refunds
15 Jan 2021, PDF, 211.81 KB, Reports, guides and manuals
Download How to apply for VAT refunds
Userguide - Digital Service Tax (DST) Registration for Non Residents on iTax
24 Dec 2020, PDF, 1.47 MB, Reports, guides and manuals
Download Userguide - Digital Service Tax (DST) Registration for Non Residents on iTax
Reversal of erroneous penalty & interest - Taxpayer's Guide
1 Dec 2020, PDF, 350.49 KB, Reports, guides and manuals
Download Reversal of erroneous penalty & interest - Taxpayer's Guide
Corporate Income Tax Audits and Compliance Checks Report for July-September 2020
25 Nov 2020, PDF, 154.17 KB, Reports, guides and manuals
Download Corporate Income Tax Audits and Compliance Checks Report for July-September 2020
Application Form for Transit Vehicle Licence
9 Nov 2020, DOC, 428.50 KB, Reports, guides and manuals
Download Application Form for Transit Vehicle Licence
Bonded Warehouse Application
9 Nov 2020, PDF, 14.63 KB, Reports, guides and manuals
Download Bonded Warehouse Application
Procedure for Licencing C40
9 Nov 2020, PDF, 151.70 KB, Reports, guides and manuals
Download Procedure for Licencing C40
Prohibited and Restricted Exports
9 Nov 2020, PDF, 268.80 KB, Reports, guides and manuals
Download Prohibited and Restricted Exports