How long you have to claim a tax refund
Tax Procedures Act; Kenya Revenue Authority · sources read 5 Oct 2026
You must apply to KRA for a refund of overpaid income tax within 5 years of the date you overpaid it. For any other tax the limit is 12 months. KRA has 120 days to decide (180 if it audits the claim), or the refund is treated as approved, and it must then pay within 6 months.
- How long
- Individual income tax refunds: within 120 days of submitting the required documents (KRA Service Charter)
- Deadline
- Income tax: apply within 5 years of the date the tax was overpaid
- Deadline
- Any other tax: apply within 12 months of the date the tax was overpaid
- Deadline
- KRA decides within 120 days, or the claim is deemed approved
- Deadline
- KRA pays an approved refund within 6 months of approving it
- Deadline
- Appeal a refund decision to the Tax Appeals Tribunal within 30 days of being notified
- Where
- Online on the KRA iTax portal
Steps
- Log in to iTax with your KRA PIN and password, and pick the tax under the Refunds menu.
- Enter your bank details, the reason and amount of the claim, upload your supporting documents and submit.
- If you disagree with KRA's decision on your refund, you can appeal to the Tax Appeals Tribunal within 30 days of being notified.
Watch out
- The 5 years only apply to income tax. For any other tax you have just 12 months from the overpayment under the Tax Procedures Act.
- If you owe other taxes, KRA first uses your overpayment to pay them, and refunds only what is left.
- If it is your first refund claim, KRA audits it before paying anything.
- If KRA doesn't pay within the 6 months, the unpaid refund earns interest of 1% a month. KRA can also use it to clear tax you owe.
- If KRA audits your claim, it has 180 days instead of 120 to decide.
Who this covers
- Any taxpayer who has overpaid a tax under a tax law: individuals and businesses
Official sources (4)
- Tax Procedures Act (Cap. 469B), version of 1 September 2026 new.kenyalaw.org · read 5 Oct 2026
- Tax Refunds (FAQ) kra.go.ke · read 2 Oct 2026
- KRA Service Charter (April 2026) kra.go.ke · read 2 Oct 2026
- iTax portal itax.kra.go.ke · read 2 Oct 2026