What’s a P10 Form in Kenya? – Your Complete Guide
Maina Susan is a content researcher at Bubi-Alexander, who simplifies Virtual CFO services for multinationals and NGOs with her finance expertise.
LinkedIn >>If you run a business in Kenya, you’ve probably heard about the P10 form.
Maybe you’ve even been told, “Make sure your P10 is up to date, or KRA will penalise you.”
But what exactly is this P10 form, why do you need it, and how do you actually fill it in iTax without pulling your hair out?
At Bubi Alexander, we’ve broken down the P10 form in Kenya with screenshot step-by-step instructions and real-life examples.
Let’s dive in!
Table of Contents:
- What’s the P10 Form in Kenya?
- What Does the P10 Form Entail?
- Who Needs to File the P10 Form?
- How Often is the P10 Filed? (Deadlines & Penalties)
- What is PAYE in Kenya and What Does It Entail?
- How to File PAYE Using the New P10 Form on iTax (Step by Step)
- Who Files the P10 Form in a Company?
- What’s the Purpose of the P10 Form in Kenya?
- Key Differences between P9 vs P10 Form in Kenya
- FAQs on the P10 Form in Kenya
- Conclusion
- Next Steps with Bubi Alexander
- Disclaimer
What’s the P10 Form in Kenya?
The P10 form is a monthly return that employers file with the Kenya Revenue Authority (KRA).
It’s basically a report showing:
- How much PAYE (Pay As You Earn) tax you deducted from employees’ salaries.
- How much you’re remitting to KRA.
Think of it like this:
- The P9 form is for employees (so they can file their annual tax returns).
- The P10 form is for employers (to prove they’ve deducted and submitted PAYE correctly every month).
So, if you run a company and you pay people salaries, the P10 is your way of telling KRA: “Yes, I deducted the taxes, and here’s the evidence.”
Payroll compliance doesn’t have to be overwhelming.
Stay compliant, avoid penalties, and keep your business running smoothly.
Request Your Free Payroll Consultation with Bubi Alexander TodayWhat Does the P10 Form in Kenya Entail?
The P10 form is quite detailed. It includes:
| Components of the P10 Form in Kenya | Description |
|---|---|
|
Your business details
|
– KRA PIN – Name, – Return period |
|
Employee info:
|
– Their KRA PINs – ID Numbers – Gross Salaries – Any Additional benefits e.g Housing – Reliefs (This is an amount provided by KRA that reduces the tax liability. – PAYE Deducted |
|
Any Employees with Exemptions
|
– Disability Relief – If they have a disability, you need to provide a tax exemption certificate
|
|
PAYE |
– This is the tax amount payable to KRA
|
Imagine it as your monthly payroll compliance report. Everything about what you paid your employees and what you deducted for KRA is captured here.
Who Needs the P10 Form in Kenya?
Simple answer: anyone with employees on payroll.
- Running a school, SACCO, NGO, consultancy, or even a small business with staff? Yes, you must file the P10.
- Freelancers, consultants, or hustlers with no employees? Nope. You’ll only worry about turnover tax or income tax returns, not P10.
Example:
- If you run a cyber café with three attendants on payroll, you must file P10 every month.
- If you’re a freelance graphic designer working solo, P10 doesn’t apply to you.
Not sure if your business must file P10?
We’ll review your payroll setup and ensure you’re fully compliant with KRA.
Request Your Free Payroll Consultation with Bubi Alexander TodayHow Frequent Should the P10 Form in Kenya Be Filled?
The P10 form in Kenya is filed monthly.
Deadline: 9th of the following month.
Example: PAYE deducted in September must be declared and submitted via P10 on iTax by 9th October.
Miss the deadline? KRA will slap you with penalties and interest.
What is PAYE in Kenya and What Does It Entail?
PAYE (Pay As You Earn) is the income tax employers deduct from employees’ salaries and send to KRA every month.
It ensures taxes are collected in real-time rather than waiting until year-end.
But PAYE isn’t the only deduction on payroll. Employers must also factor in other statutory contributions, including:
| Type of Deduction | Rate |
|---|---|
|
SHIF (Social Health Insurance Fund)
|
2.75% of gross salary, matched by the employer
|
|
NSSF (National Social Security Fund)
|
6% of pensionable earnings, capped at Ksh 2,160.
|
|
Affordable Housing Levy (AHL)
|
1.5% of gross salary, matched by the employer.
|
|
NITA (National Industrial Training Authority):
|
A flat Ksh 150 per employee, per month.
|
The Current PAYE Tax Bands in Kenya as of 2024/2025 are as follows:
| Current Monthly PAYE Tax Bands in Kenya | Rate |
|---|---|
|
On the first kShs. 24,000
|
10%
|
|
Next Ksh 8,333
|
25%
|
|
Next Ksh 467,667
|
30%
|
|
Next Ksh 300,000
|
32.5%
|
|
Above Ksh 800,000
|
35%
|
|
Monthly Relief
|
2400
|
In short: every time you process salaries, you’re not just paying staff – you’re also deducting PAYE plus these statutory contributions, then filing and remitting them to KRA through the P10 form.
How to File Your PAYE using the New P10 Form in Kenya on iTax – Simple Step by Step
Filing the P10 form in Kenya might feel intimidating the first time, but once you understand the flow, it’s actually simple.
Pro Tip Before You Start
KRA has recently updated the P10 form. The new Excel version now has only three sheets namely:
| P10 Form Excel Sheets | Details |
|---|---|
|
Sheet A
|
– Employer details (PIN, business name, return period). |
|
Sheet B
|
– Employee details (simplified). – I.e Disability relief and the Affordable Housing Levy are now built in automatically. |
|
Tax due compilation (summarises PAYE due).
|
– Tax due compilation (summarises PAYE due).
|
Here’s the process:
1. Log in to the KRA iTax portal.
Source (KRA PAYE Return Step by Step Guide)
2. Go to Returns → File Return
Source (KRA PAYE Return Step by Step Guide)
3. Select (PAYE) as the tax obligation
Source (KRA PAYE Return Step by Step Guide)
4. Download the P10 Excel sheet (P10_Return.xlsm).(Make sure to choose the recommended Excel version.)
Source (KRA PAYE Return Step by Step Guide)
5. Locate the file on your computer and enable macros and editing (otherwise, the form won’t work properly)
Source (KRA PAYE Return Step by Step Guide)
6. Enter your business details in Sheet A of the P10 form (PIN, business name, return period).
Source (KRA PAYE Return Step by Step Guide)
7. Fill in your employee(s) details in SHEET B
Source (KRA PAYE Return Step by Step Guide)
8. Review totals in Sheet C and confirm that KRA’s computed PAYE matches your self-assessed PAYE.
Source (KRA PAYE Return Step by Step Guide)
9. Validate the Excel file → generate the upload file.Upload it back on iTax and submit.
Source (KRA PAYE Return Step by Step Guide)
10. After successful submission, KRA will download the acknowledgement receipt.
Source (KRA PAYE Return Step by Step Guide)
11. Proceed to download the Acknowledgement Receipt. It should look like this.
Source (KRA PAYE Return Step by Step Guide)
And you’re done.
The iTax process and P10 Excel sheet can feel frustrating.
Let us handle the entire payroll and filing process while you focus on your business.
Request Your Free Payroll Consultation with Bubi Alexander TodayWho Files the P10 Form in Kenya?
The employer is responsible – usually through:
- HR manager,
- Payroll officer, or
- Accountant.
Even if your business didn’t pay any salaries in a given month, you still have to file a Nil return.
Whether you’re a small business or a large employer, payroll errors can cost you.
Don’t leave compliance to chance — let professionals manage it for you.
Request Your Free Payroll Consultation with Bubi Alexander TodayWhat’s the Purpose of P10 Form in Kenya?
The P10 ensures:
- Employees’ PAYE is accounted for – so no surprises when they file their P9 returns.
- Employers stay compliant – avoiding penalties, audits, or interest.
KRA tracks payroll taxes – to make sure taxes deducted from salaries actually reach the government.
P9 vs P10 Form in Kenya – What’s the Difference?
Many employers and employees mix these two up, but they actually serve very different purposes. Here’s a side-by-side look to clear the confusion:
| Feature | P9 Form (Employee) | P10 Form (Employer) |
|---|---|---|
|
Purpose
|
– Annual tax certificate for employees. – It shows salaries, reliefs, and PAYE deducted. |
– Monthly PAYE return that employers file with KRA.
|
|
Frequency |
– Once a year
|
– Every month
|
|
Submitted by |
– Employer → given to the employee.
|
– Employer → submitted directly to KRA.
|
|
Used by
|
– Employees when filing their annual tax returns.
|
– KRA for payroll tax compliance.
|
|
Content
|
– Salary, deductions, benefits, and reliefs for one employee.
|
– Consolidated payroll details and PAYE for all employees.
|
To put it simply:
- P9 form in Kenya is for the employee – helping them file their annual tax return
- P10 form in Kenya is for the employer – helps KRA confirm that your boss actually sent in the PAYE they deducted from your salary.
Confused between P9 and P10 filing?
We’ll simplify it for you and ensure you never miss a deadline again.
Request Your Free Payroll Consultation with Bubi Alexander TodayFAQs on P10 Form in Kenya
1. What is the P10 form in Kenya?
The P10 form in Kenya is the monthly PAYE return that employers must file on the KRA iTax portal. It shows the salaries you’ve paid out, the tax you’ve deducted from employees, and the amount you’re remitting to KRA. Think of it as your monthly payroll compliance report.
2. Is a P10 form required for self-employment?
No. If you’re freelancing or running a one-person hustle, you don’t need it. P10 only applies if you have employees on payroll.
3. Where do I get the P10 form in Kenya?
You’ll find it on the KRA iTax portal. Once logged in, go to the Returns section and download the P10 Excel sheet. That’s the template you’ll fill in before uploading it back to iTax.
4. What’s the difference between a P9 and P10 form in Kenya?
The P9 and P10 often confuse people, but they’re very different:
- P9 Form in Kenya is for employees. It’s given once a year by the employer and helps employees file their annual tax return.
- P10 form in Kenya is for employers. It’s filed every month with KRA to show PAYE deductions from salaries.
5. Is the P10 form mandatory in Kenya?
Yes. If you have employees, filing the P10 form is not optional. Even in months where no salaries are paid, you’re still required to submit a Nil return to stay compliant and avoid penalties.
Conclusion
If you’re an employer in Kenya, the P10 form is non-negotiable.
Filing it every month is how you prove to KRA that you’ve correctly deducted and remitted PAYE on behalf of your employees.
Think of it as the bridge between payroll and tax compliance. Get it right, and you avoid penalties, audits, and frustrated employees when filing their annual returns.
Next Step, Talk to Bubi Alexander
That said, handling payroll and filing returns can be time-consuming and stressful — especially if you’re focused on growing your business.
That’s where Bubi Alexander Payroll Outsourcing Services comes in.
We take care of the entire payroll process – from PAYE and SHIF to NSSF and statutory deductions – ensuring compliance while you focus on running your business.
Don’t risk penalties or sleepless nights over payroll errors. Let the experts handle it for you.
Contact Us to request your free payroll outsourcing quote from us within 48 hours.
Payroll doesn’t have to give you sleepless nights.
From PAYE and SHIF to NSSF and AHL, we handle it all — accurately, on time, every month.
Request Your Free Payroll Consultation with Bubi Alexander TodayDisclaimer
This article is for general informational purposes only and should not be taken as professional tax advice. For guidance tailored to your business, consult a licensed tax advisor or Bubi Alexander.
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