File a partnership income tax return (IT2P)
Kenya Revenue Authority · sources read 3 Oct 2026
A partnership files the IT2P return on iTax by 30 June, listing each partner's PIN and profit-sharing ratio. The partnership itself pays no income tax. Each partner's share moves to their PIN, and they pay tax on it in their own IT1 return, which for 2026 income is due by 30 April 2027.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- The IT2P is due on or before 30 June of the year after the income year
- Where
- Online on the KRA iTax portal
Steps
- Make sure the partnership has its own KRA PIN. If not, apply for one on iTax first.
- Log in to iTax with the partnership's PIN and file the IT2P return. Enter each partner's PIN and their profit-sharing ratio.
- Each partner's share of the profit or loss moves to their own PIN automatically.
- Each partner then files their own individual return (IT1) for the year. For 2026 income that's due by 30 April 2027, even though KRA's page still says 30 June.
Watch out
- The partnership doesn't pay corporation tax. Each partner pays tax on their share.
- The accounts don't need to be audited. Each partner prepares their own accounts.
- Partners' own deadline moved: Finance Act 2026 says individuals file by the end of the fourth month after the year ends, so 30 April from 2027. KRA's partnership page still says 30 June. File the IT2P early so partners' shares show up in time.
Who can apply
- Every partnership. It needs its own KRA PIN.
Official sources (4)
- Taxation of Partnerships (KRA factsheet) kra.go.ke · read 3 Oct 2026
- Taxation of Partnerships (KRA blog, 25/05/2021) kra.go.ke · read 3 Oct 2026
- Finance Act, 2026 (No. 19 of 2026), Kenya Gazette Supplement No. 157 kra.go.ke · read 3 Oct 2026
- iTax portal itax.kra.go.ke · read 3 Oct 2026