

KRA iTax return forms for Non-Resident Individualįor Non-resident taxpayers, the income earned from within Kenya or derived from Kenya is taxable. To file returns, the resident individual need to select ‘Income Tax - Resident Individual’ from the KRA tax return types in the iTax online portal. This also include any other income that has accrued in or derived from Kenya. This KRA tax return is applicable to all the resident individuals who are taxed on the whole income earned in respect of any employment or services rendered in Kenya or outside Kenya. KRA iTax return forms for Resident Individual Let us understand each of the above KRA return forms in Kenya.

The indirect tax consists of Value Added Tax (VAT), Excise Duty and Customs Duty. Direct tax includes Income tax for individuals and for businesses, also known as corporate tax. The tax structure in Kenya is broadly classified into direct taxes and indirect taxes. To being with, there are different types of KRA tax returns based on the tax obligation of an individual or the business.
