How To Check If You Have any KRA Penalties on Your iTax Portal (2026)

If you possess a KRA PIN, you are obligated to file tax returns to declare your income or transactions. Failure to do so will result in KRA imposing a penalty.

To check if you have a penalty, it is absolutely free, online, and it takes less than 5 minutes.

Prerequisites: What You Need Before Logging In

You need to have the following requirements for you to check for any penalties.

Active KRA PIN number

iTax password

Internet connection

A laptop or a smartphone

Read Also: How to File KRA Nil Returns 2026: A Step-by-Step Guide

The "My Ledger" Method

Step 1: Log in to the iTAX portal

Step 2: Navigate to the “My Ledger” menu tab

Step 3: Select “General Ledger Report”

Step 4: Choose the tax head, click on the drop-down, and select “Income tax-Resident individual”

Step 5: Click the Show Ledger

Common reasons you have penalties

The most common reasons for incurring KRA penalties relate to non- compliance with tax deadlines and obligations, including, but not limited to;

Late filing returns -Failure to file your individual income tax return by the annual deadline of June 30th is the most frequent cause of penalties. This applies even if you have no income, in which case you must still file a "NIL" return. The typical penalty for late filing of a NIL return is KES 2,000.

Late payment of taxes- Failure to pay the tax due by the deadline, even if the tax is filed on time, results in the accrual of penalties and interest on the unpaid balance. Typically, a penalty of 5% of the tax due applies, along with a monthly interest rate of 1%.

Filing errors leading to under-declaration of tax, an incorrect, lower-than-actual tax liability may arise from errors in your tax return, such as failing to claim eligible tax reliefs. If this is discovered during an audit, it could lead to penalties.

Non-compliance with KRA systems- Failure by businesses to meet requirements, such as utilizing eTIMS (Electronic Tax Invoice Management System), may result in non-compliance and the imposition of penalties.

Tax evasion and fraud- Deliberate tax evasion, such as through schemes to conceal income or hide assets, can lead to severe penalties and potential criminal prosecution.

Found a Penalty? Here is What to do Next

Pay it

Go to "Payments" > "Payment Registration."

Select "Self Assessment Tax" > "Penalties and Interest."

Generate the PRN (E-slip) and pay via M-Pesa or Bank.

Submit and request the patent slip; the system usually requests a PRN (Payment Registration Number), which you should download and print, and a copy shall be sent to your registered email address.

Frequently Asked Questions

How much is the penalty for filing late returns? The penalty for filing late returns depends on the specific tax obligation and entity type. For individuals filing Annual or Monthly Rental Income returns, the fine is the higher of 5% of the tax due or Ksh. 2,000, while non-individuals (companies) face a significantly higher minimum of Ksh. 20,000 for Income Tax and Ksh. 10,000 for VAT and Excise Duty. PAYE returns attract the steepest filing penalty at the higher of 25% or Ksh. 10,000, and across all categories, late payments further incur a 5% penalty plus 1% monthly interest on the unpaid tax.

How do I pay a KRA penalty via M-Pesa? You can pay via M-Pesa using the KRA paybill 222222

Does checking my penalties alert KRA? No, simply checking your KRA penalties does not automatically alert KRA.

Conclusion

Having said that, it is essential to pay your taxes on time to avoid penalties and legal issues, maintain credibility for loans and opportunities, and ensure the smooth operation of your business.

Be checking your portal every once in a while, and not just checking it while looking for a job.

Log in to your iTax now to confirm your status.