Annual P9 Tax Deduction Certificate
Generate a P9 certificate for any employee. Enter monthly gross salary — all PAYE, NSSF, SHIF, and Housing Levy figures are computed automatically using 2026 KRA rates.
Employee & Employer Details
Monthly Salary Entry
| Month | Gross (KES) | PAYE | NSSF | SHIF | Housing | Net |
|---|---|---|---|---|---|---|
| January | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| February | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| March | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| April | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| May | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| June | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| July | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| August | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| September | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| October | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| November | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| December | 21,087.35 | 4,320.00 | 2,750.00 | 1,500.00 | 70,342.65 | |
| TOTAL | 1,200,000.00 | 253,048.20 | 51,840.00 | 33,000.00 | 18,000.00 | 844,111.80 |
Kenya Revenue Authority
P9 TAX DEDUCTION CARD
Employee's Certificate of Pay and Tax Deducted
Year of Income: 2026
| Month | Gross Pay (A) | NSSF Employee (B) | Pension Relief (C) | Taxable Pay (D) | PAYE Tax (E) | SHIF (F) | Housing Levy (G) | Net Pay |
|---|---|---|---|---|---|---|---|---|
| January | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| February | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| March | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| April | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| May | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| June | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| July | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| August | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| September | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| October | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| November | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| December | 100,000.00 | 4,320.00 | 0.00 | 95,680.00 | 21,087.35 | 2,750.00 | 1,500.00 | 70,342.65 |
| TOTAL | 1,200,000.00 | 51,840.00 | 0.00 | 1,148,160.00 | 253,048.20 | 33,000.00 | 18,000.00 | 844,111.80 |
Annual Summary — For iTax Filing
I hereby certify that the above particulars are correct as per payroll records maintained by the employer.
Authorised Signatory / Employer
Name, Designation & Date
Employer Stamp / Company Seal
What Is a P9 Form?
A P9 Tax Deduction Card is an official annual certificate that every Kenyan employer must issue to each employee. It summarises the entire year's payroll data in one document: monthly gross pay, PAYE tax deducted each month, NSSF contributions, SHIF deductions, Housing Levy, and any tax reliefs applied. It is the employee's proof that their employer deducted and remitted the correct statutory amounts to KRA.
The P9 is not optional. Under the Income Tax Act Cap 470, employers are legally required to issue P9 forms to all employees by 31 January each year covering the previous tax year. Failure to issue a P9 on time is a violation of Kenyan tax law and can be reported to KRA.
When You Need a P9 Form
Annual iTax Return Filing
Every Kenyan with a KRA PIN must file an annual income tax return by 30 June. Your P9 provides the gross pay and PAYE figures you declare. Without it, filing accurately is nearly impossible.
Mortgage Applications
Banks and building societies routinely request P9 forms from the last 1–3 years as proof of income and tax compliance. A missing P9 can delay or block a mortgage application.
Bank Loans & Credit
Personal loan applications, especially for amounts above KES 500,000, often require P9 forms alongside bank statements. The P9 confirms your net income more reliably than payslips alone.
Government Job Applications
Public service and county government job applications frequently require P9 certificates as part of the compliance documentation. Some private sector employers also request them.
HELB Applications
The Higher Education Loans Board requires P9 forms when processing loan applications from employed individuals or when assessing repayment obligations.
Visa Applications
Some embassies — particularly for UK, US, and Schengen applications — request P9 forms to verify declared income when assessing financial sufficiency for travel visas.
How to Use This P9 Generator
Enter employee and employer details
Fill in the employee's full name and KRA PIN, and your company's name and PIN. These appear on the printed certificate and must match official KRA records exactly.
Select the tax year
Choose the tax year you are generating the P9 for. For the annual return due June 2026, select "2025" (covering January–December 2025). For returns filed in early 2026 about 2025 income, select 2025.
Quick-fill or enter monthly salaries
Use the quick-fill bar to set the same gross salary for all 12 months at once — ideal for employees on a fixed monthly salary. For employees with variable pay, click each month's input and enter the specific amount. Toggle "pension/insurance reliefs" if the employee benefits from additional deductions.
Review the auto-calculated figures
PAYE, NSSF, SHIF, and Housing Levy are calculated automatically using 2026 KRA rates. Review the monthly figures and annual totals in the table below the input section. Check that the figures are reasonable by comparing to the employee's payslips.
Print or save as PDF
Click "Print / Save as PDF" to open your browser's print dialogue. Select "Save as PDF" as the destination (available in Chrome, Edge, and Safari). The printable P9 form appears automatically — your input section and this guide are excluded from the print output.
2026 Statutory Rates Used in This Generator
Deduction Rates
2026 PAYE Tax Bands
Frequently Asked Questions
My employer has not given me a P9 — what can I do?▾
Employers are legally required to issue P9 forms by 31 January each year. Write to your HR department formally requesting the P9. If they refuse or ignore the request, report the employer to KRA at 0800 722 226 or via itax.kra.go.ke. You can also use this generator to create an estimated P9 based on your payslips and file your iTax return — noting that the figures are estimates pending the official P9.
Can I use this P9 form for my iTax return?▾
Yes — you can use the figures generated here to file your annual iTax return. The calculations are based on standard 2026 KRA rates. However, if your employer applies non-standard reliefs, benefits in kind, or has a different salary structure, the figures may differ from your official payroll. Always cross-check against your payslips.
Does the P9 cover pension and insurance reliefs?▾
Yes — toggle the "Add pension/insurance reliefs" option in the quick-fill bar to enter monthly pension contribution and insurance premium amounts. The generator will apply the correct tax relief calculations: pension contributions reduce taxable income (up to KES 30,000/month) and insurance premiums generate a 15% tax credit (up to KES 5,000/month).
What if the employee had different salaries each month?▾
Enter each month individually in the monthly salary table. Click on any month's gross salary input and type the correct amount. The generator recalculates that month's deductions instantly. This is useful for employees who received increments, bonuses, or had unpaid leave during the year.
Is this P9 accepted by banks and embassies?▾
This generator creates a standard P9 format following KRA requirements. For bank and mortgage applications, banks typically want the P9 to carry the employer's official stamp and authorised signature — which you add after printing. The generator creates the form content; the employer's stamp and signature make it official.
Related tools and guides
Calculations are based on 2026 KRA statutory rates. For complex payroll situations including benefits in kind, car allowances, or non-standard reliefs, verify with a certified accountant or your official payroll system.