Kenya Individual Resident Income Tax Return (IT1)

Fields

• personalIdentificationNumber string required

  The taxpayer's KRA Personal Identification Number (PIN). The workbook's own Validations sheet (row 2) records this field's length as fixed at 11 characters and cites an internal validatePIN() macro; the macro logic itself is not inspectable in this published edition (macros are stripped/disabled — see the workbook's own "Macros_Disabled" sheet), so the pattern below is modeled on Kenya's well-documented public KRA PIN format (one letter, nine digits, one letter) rather than decompiled from the source macro.

  patternlength: 11–11classification: pii
• typeOfReturn enum required

  Whether this is the taxpayer's original return for the period, or an amended return replacing a previously filed one.

  enum: original | amended
• returnPeriodFrom date required

  Start date of the tax period this return covers (Kenya's individual income tax year runs 1 January to 31 December).

• returnPeriodTo date required

  End date of the tax period this return covers.

• hasNonEmploymentIncome boolean required

  Gates the source workbook's Business/Profit-and-Loss, Balance Sheet, Stock Analysis, and Capital Allowance schedules (sheets B, C, D, E1, E2, E), all of which are out of scope for this v1.0.0 (see this document's own VERIFICATION.md). This schema targets the pure-employment filing pathway, where the answer is "No"; the field is still modeled because it is a real, always-present gating question on the in-scope A_Basic_Info sheet.

• hasPartnershipIncome boolean required

  Gates the out-of-scope G_Partnership_Income sheet (not modeled in this v1.0.0).

• hasEstateOrTrustIncome boolean required

  Gates the out-of-scope H_Estate_Trust_Income sheet (not modeled in this v1.0.0).

• employerProvidedCar boolean required

  Gates the out-of-scope I_Computation_of_Car_Benefit sheet. The resulting "Value of Car Benefit" total still surfaces as a top-level entry field on F_Employment_Income (see employer1CarBenefitValue/employer2CarBenefitValue), which this schema does model.

• hasMortgage boolean required

  Gates the out-of-scope J_Computation_of_Mortgage sheet. The resulting "Mortgage Interest" total still surfaces as a top-level entry field on T_Tax_Computation (see mortgageInterestDeduction), which this schema does model.

• hasHomeOwnershipSavingsPlan boolean required

  Gates the out-of-scope K_Home_Ownership_Saving_Plan sheet. The resulting deposit total still surfaces as a top-level entry field on T_Tax_Computation (see homeOwnershipSavingsPlanDeduction), which this schema does model.

• hasLifeInsurancePolicy boolean required

  Gates the out-of-scope L_Computation_of_Insu_Relief sheet. The resulting insurance relief total still surfaces as a top-level entry field on T_Tax_Computation (see insuranceRelief), which this schema does model.

• hasCommercialVehicle boolean required

  Gates the out-of-scope P_Advance_Tax_Credits sheet. The resulting advance tax credit total still surfaces as a top-level entry field on T_Tax_Computation (see commercialVehicleAdvanceTaxCredit), which this schema does model.

• hasForeignIncome boolean required

  Gates the out-of-scope R_DTAA_Credits sheet (double tax agreement relief). The resulting credit total still surfaces as a top-level entry field on T_Tax_Computation (see dtaaTaxCredit), which this schema does model.

• hasDisabilityExemptionCertificate boolean required

  Whether the taxpayer holds a KRA-issued tax exemption certificate for disability. Gates disabilityExemptionCertificateNumber/DateFrom/DateTo below, and the resulting exemption amount surfaces on T_Tax_Computation as disabilityTaxExemptionAmount.

• declareSpouseIncome boolean required

  Kenyan tax law allows a married taxpayer to elect to declare a spouse's income jointly on the same return. This schema deliberately scopes to the taxpayer's own ("Self") computation only, per this document's own out-of-scope disclosures (T_Income_Computation_Wife, and every sheet's mirrored "(Wife)" section) — if this field is true, the source workbook requires a full parallel set of spouse fields (spouse employment income, spouse PAYE deducted, spouse tax computation) that this v1.0.0 does not model. Included here because it is a real, always-present field on the in-scope A_Basic_Info sheet.

• spousePin string

  The spouse's KRA PIN, collected when declareSpouseIncome is true. See declareSpouseIncome's description — the spouse's own income/computation sections are out of scope for this v1.0.0.

  patternlength: 11–11classification: pii
• disabilityExemptionCertificateNumber string

  Bounded to a single certificate slot for this v1.0.0; the source sheet's underlying named range (ExemptCerti.ListS) is a repeating list, but a resident individual is only issued one active disability exemption certificate at a time in practice.

• disabilityExemptionCertificateDateFrom date

  Date From

• disabilityExemptionCertificateDateTo date

  Date To

• bankName string

  Used by KRA to pay out a refund when the return's final tax computation (see taxDueOrRefundDue) is negative. DISCLOSED DISCREPANCY: the printed label carries a "*" (visually implying mandatory), but the workbook's own machine-readable Validations sheet (row 16) records this field's Mandatory flag as "N". This schema follows the authoritative Validations sheet and models the field as optional — see VERIFICATION.md.

• bankBranchName string

  Same asterisk-vs-Validations-sheet discrepancy as bankName; modeled as optional per the Validations sheet (row 17, Mandatory "N").

• bankCity string

  Same asterisk-vs-Validations-sheet discrepancy as bankName; modeled as optional per the Validations sheet (row 18, Mandatory "N").

• bankAccountHolderName string

  Same asterisk-vs-Validations-sheet discrepancy as bankName; modeled as optional per the Validations sheet (row 19, Mandatory "N").

  classification: pii
• bankAccountNumber string

  Same asterisk-vs-Validations-sheet discrepancy as bankName; modeled as optional per the Validations sheet (row 21, Mandatory "N").

  classification: pii
• employer1Pin string required

  Employer identity is shared across F_Employment_Income and M_Details_of_PAYE_Deducted in this schema: both source sheets separately list "PIN of Employer"/"Name of Employer" columns for what is, in substance, the same employer per taxpayer, so this schema consolidates them into one employerN identity rather than duplicating PIN/Name fields per sheet — a disclosed synthesis judgment call, see VERIFICATION.md.

  classification: pii
• employer1Name string required

  Name of Employer

• employer1GrossPay number required

  Gross Pay (Ksh) (A)

  range: 0–∞classification: financial
• employer1OtherAllowancesAndBenefits number required

  Allowances and Benefits from Employment (Other than Car and Housing) (Ksh) (B)

  range: 0–∞classification: financial
• employer1CarBenefitValue number required

  Total pulled from the out-of-scope I_Computation_of_Car_Benefit sheet (not modeled in this v1.0.0); this schema surfaces only the resulting total, as it is the field the in-scope F_Employment_Income sheet itself presents.

  range: 0–∞classification: financial
• employer1NetHousingValue number required

  Net Value of Housing (Ksh) (D)

  range: 0–∞classification: financial
• employer1PensionExcess300000 number required

  Pension if in excess of 300,000 (Ksh) (E)

  range: 0–∞classification: financial
• employer1TotalEmploymentIncome number required

  Sum of this employer's Gross Pay, Other Allowances and Benefits, Car Benefit Value, Net Housing Value, and Pension Excess. The source workbook presents this as a literal cell (typically computed by KRA's iTax system rather than hand-entered); modeled as a field because the in-scope sheet presents it as one.

  range: 0–∞classification: financial
• employer2Pin string

  Second employer slot, per this schema's disclosed bounded cap of 2 (see employer1Pin's description). All of employer 2's fields are optional, since the source sheet's base printed table has only one visible blank data-entry row (row 3) before its Total row (row 5).

  classification: pii
• employer2Name string

  Second employer slot (see employer1Name's description); optional.

• employer2GrossPay number

  Gross Pay (Ksh) (A)

  range: 0–∞classification: financial
• employer2OtherAllowancesAndBenefits number

  Allowances and Benefits from Employment (Other than Car and Housing) (Ksh) (B)

  range: 0–∞classification: financial
• employer2CarBenefitValue number

  Total pulled from the out-of-scope I_Computation_of_Car_Benefit sheet (not modeled in this v1.0.0); this schema surfaces only the resulting total, as it is the field the in-scope F_Employment_Income sheet itself presents.

  range: 0–∞classification: financial
• employer2NetHousingValue number

  Net Value of Housing (Ksh) (D)

  range: 0–∞classification: financial
• employer2PensionExcess300000 number

  Pension if in excess of 300,000 (Ksh) (E)

  range: 0–∞classification: financial
• employer2TotalEmploymentIncome number

  Sum of this employer's Gross Pay, Other Allowances and Benefits, Car Benefit Value, Net Housing Value, and Pension Excess. The source workbook presents this as a literal cell (typically computed by KRA's iTax system rather than hand-entered); modeled as a field because the in-scope sheet presents it as one.

  range: 0–∞classification: financial
• employmentIncomeJanuaryToMarch number required

  Total employment income (across all employers) for the January-March portion of the year, entered separately from the April-December portion for historical reasons: Kenya's Finance Act 2020 temporarily changed PAYE bands for part of that year, and this workbook template's period split (retained through the current 18.0.1 edition) reconciles income earned under differing rate periods. Cross-references taxOnTaxableEmploymentIncomeJanuaryToMarch on T_Tax_Computation.

  range: 0–∞classification: financial
• employmentIncomeAprilToDecember number required

  Total employment income (across all employers) for the April-December portion of the year. See employmentIncomeJanuaryToMarch's description.

  range: 0–∞classification: financial
• employmentPensionJanuaryToMarch number required

  January - March: Pension

  range: 0–∞classification: financial
• employmentPensionAprilToDecember number required

  April - December: Pension

  range: 0–∞classification: financial
• employer1TaxableSalary number required

  Taxable Salary (Ksh)

  range: 0–∞classification: financial
• employer1TaxPayableOnTaxableSalary number required

  Tax Payable on Taxable Salary (Ksh) (A)

  range: 0–∞classification: financial
• employer1TaxDeductedPaye number required

  The PAYE this employer already withheld and remitted to KRA on the taxpayer's behalf. Cross-references payeDeductedFromSalaryTotal on T_Tax_Computation (item 13.1), which the source describes as the "Total of 'Amount of Tax Deducted (PAYE)' from M_Details_of_PAYE_Deducted".

  range: 0–∞classification: financial
• employer1TaxPayableOrRefundablePaye number required

  A-B for this employer's PAYE reconciliation. Source workbook presents this as a literal cell (typically computed).

  classification: financial
• employer2TaxableSalary number

  Taxable Salary (Ksh)

  range: 0–∞classification: financial
• employer2TaxPayableOnTaxableSalary number

  Tax Payable on Taxable Salary (Ksh) (A)

  range: 0–∞classification: financial
• employer2TaxDeductedPaye number

  The PAYE this employer already withheld and remitted to KRA on the taxpayer's behalf. Cross-references payeDeductedFromSalaryTotal on T_Tax_Computation (item 13.1), which the source describes as the "Total of 'Amount of Tax Deducted (PAYE)' from M_Details_of_PAYE_Deducted".

  range: 0–∞classification: financial
• employer2TaxPayableOrRefundablePaye number

  A-B for this employer's PAYE reconciliation. Source workbook presents this as a literal cell (typically computed).

  classification: financial
• nonEmploymentProfitOrLoss number

  Consolidated bottom line of the taxpayer's Profit/Surplus/Loss Account. This schema models only the sheet's "Consolidated (Ksh)" column (column I); the six category sub-columns (Business/Farming/Rental/Interest/Commission/Other) that build up to each Consolidated line depend entirely on out-of-scope schedules (B_Profit_Loss_Account_Self, C_Balance_Sheet, D_Stock_Analysis, E1/E2/E capital allowances, G_Partnership_Income, S_Previous_Years_Losses) and on the Landlord/Tenant rental detail in A_Basic_Info, which this v1.0.0 also does not model. For the pure-employment filing pathway this schema targets, every one of these ten lines is normally 0; they are modeled because the source lists them as real, always-present fields on this in-scope sheet.

  classification: financial
• nonEmploymentExemptIncomeDeduction number

  2. Less Exempt income (if included in Profit / Surplus and Loss Account)

  classification: financial
• nonEmploymentAdjustedProfitOrLoss number

  Line 1 minus line 2. Source workbook presents this as a literal cell (typically computed).

  classification: financial
• nonEmploymentDisallowableDeductionsAddBack number

  Sum of the sheet's disallowable-deduction sub-items 4.1-4.13 (depreciation, entertainment expenses, donations, etc.), each of which in turn pulls from the out-of-scope B_Profit_Loss_Account_Self sheet or the sheet's own "Part I: Other Disallowable Deductions" itemized table (rows 37-45, also not separately modeled in this v1.0.0).

  classification: financial
• nonEmploymentAllowableDeductionsDeduct number

  Sum of the sheet's allowable-deduction sub-items 5.1-5.5 (capital allowances, scientific research expenditure, etc.), each of which in turn pulls from out-of-scope schedules or the sheet's own "Part II: Other Allowable Deductions" itemized table (rows 48-56, also not separately modeled).

  classification: financial
• nonEmploymentPartnershipIncome number

  Pulled from the out-of-scope G_Partnership_Income sheet.

  classification: financial
• nonEmploymentTaxableIncome number

  7. Taxable Income (3+4-5+6)

  classification: financial
• nonEmploymentLossBroughtForward number

  Pulled from the out-of-scope S_Previous_Years_Losses sheet.

  classification: financial
• nonEmploymentAdjustedTaxableIncome number

  The figure the source describes as feeding directly into T_Tax_Computation item 12.4 ("Net Taxable Income") as "Line Number 9 (Consolidated)"; see netTaxableIncome. For the pure-employment pathway this schema targets, this is 0.

  classification: financial
• nonEmploymentLossCarriedForward number

  10. Loss to be carried forward to next year for set off (If 7-8 is negative, else 0)

  classification: financial
• pensionContributionDeduction number

  11.1 Defined / Pension Contribution

  range: 0–∞classification: financial
• mortgageInterestDeduction number

  Total pulled from the out-of-scope J_Computation_of_Mortgage sheet, capped at Ksh 300,000. This schema surfaces only the resulting capped total, as it is the field the in-scope T_Tax_Computation sheet itself presents. The source's own column F5 comment flags an unresolved design question ("Check required that either of the two deductions will be available. Check to be given here or sections or on validation?") about mutual exclusivity with homeOwnershipSavingsPlanDeduction — disclosed verbatim in VERIFICATION.md, not resolved by this schema.

  range: 0–300000classification: financial
• homeOwnershipSavingsPlanDeduction number

  Total pulled from the out-of-scope K_Home_Ownership_Saving_Plan sheet, capped at Ksh 72,000.

  range: 0–72000classification: financial
• totalDeduction number

  Pension/defined contribution deduction, plus whichever of the mortgage-interest or home-ownership-savings-plan deduction is larger (the source treats 11.2/11.3 as mutually-exclusive alternatives — see mortgageInterestDeduction's description). Source workbook presents this as a literal cell (typically computed).

  range: 0–∞classification: financial
• taxableEmploymentIncomeTotal number

  Cross-references the sum of employer1TotalEmploymentIncome and employer2TotalEmploymentIncome from F_Employment_Income.

  range: 0–∞classification: financial
• taxableEstateTrustIncome number

  Pulled from the out-of-scope H_Estate_Trust_Income sheet.

  range: 0–∞classification: financial
• disabilityTaxExemptionAmount number

  Applies only when hasDisabilityExemptionCertificate is true; the source does not publish the computation formula for this amount within the in-scope sheets (it is not simply the certificate presence — KRA disability tax exemption is a statutory relief against taxable income up to a legislated ceiling, computed by KRA's iTax system).

  range: 0–∞classification: financial
• netTaxableIncome number

  12.1 (taxableEmploymentIncomeTotal) + 12.2 (taxableEstateTrustIncome) + line 9 of T_Income_Computation_Self (nonEmploymentAdjustedTaxableIncome) - 11 (totalDeduction) - 12.3 (disabilityTaxExemptionAmount). Source workbook presents this as a literal cell (typically computed).

  classification: financial
• taxOnTaxableIncome number

  Computed by applying Kenya's graduated resident individual income tax bands to netTaxableIncome. The source workbook's own column F15 comment records these bands verbatim as: "Tax Slabs: 0 to 1,21,968 (10%); 1,21,969 to 2,36,880 (15%); 2,36,881 to 3,51,792 (20%); 3,51,793 to 4,66,704 (25%); Over 4,66,704 (30%)" [figures as printed in the source, Indian-style digit grouping preserved verbatim] — quoted here for reference; this schema does not independently verify these are Kenya's currently legislated 2026 bands, since the Income Tax Act's rate bands have changed by Finance Act amendment in the past and this workbook edition's embedded comment may lag the law. See VERIFICATION.md.

  range: 0–∞classification: financial
• taxOnTaxableEmploymentIncomeJanuaryToMarch number

  See employmentIncomeJanuaryToMarch's description for why the source retains this period split.

  range: 0–∞classification: financial
• taxOnTaxableEmploymentIncomeAprilToDecember number

  12.5b Tax on Taxable Employment Income April-December Period

  range: 0–∞classification: financial
• personalRelief number

  Kenya's flat annual personal relief, deducted from tax on taxable income. DISCLOSED CAVEAT: the source workbook's own column F18 comment reads "Keep it 13,944 but make it configurable", i.e. the workbook's own authors flagged 13,944 (Ksh/year) as a template default rather than an asserted-current legal figure. This schema does not assert 13,944 is Kenya's currently legislated personal relief amount — the conformance examples in this document use it only because it is the figure the source itself embeds, and this is flagged as a fact needing independent confirmation before production use. See VERIFICATION.md.

  range: 0–∞classification: financial
• insuranceRelief number

  Total pulled from the out-of-scope L_Computation_of_Insu_Relief sheet, capped at Ksh 60,000.

  range: 0–60000classification: financial
• totalTaxPayableLessReliefs number

  Source workbook presents this as a literal cell (typically computed).

  classification: financial
• payeDeductedFromSalaryTotal number

  Cross-references the sum of employer1TaxDeductedPaye and employer2TaxDeductedPaye from M_Details_of_PAYE_Deducted.

  range: 0–∞classification: financial
• estateTrustTaxCredit number

  30% of taxableEstateTrustIncome per the source's own formula note; pulled from the out-of-scope H_Estate_Trust_Income sheet.

  range: 0–∞classification: financial
• installmentTaxPaidTotal number

  Pulled from the out-of-scope N_Installment_Tax_Credits sheet.

  range: 0–∞classification: financial
• withholdingTaxCredit number

  Pulled from the out-of-scope O_WHT_Credits sheet. Common even for an otherwise pure-employment filer (e.g. withholding tax on bank interest), so unlike several of this sheet's other out-of-scope-linked totals this one is not necessarily 0 in practice.

  range: 0–∞classification: financial
• commercialVehicleAdvanceTaxCredit number

  Pulled from the out-of-scope P_Advance_Tax_Credits sheet; only relevant when hasCommercialVehicle is true.

  range: 0–∞classification: financial
• incomeTaxPaidInAdvance number

  Pulled from the out-of-scope Q_IT_Payment_Credits sheet.

  range: 0–∞classification: financial
• dtaaTaxCredit number

  Pulled from the out-of-scope R_DTAA_Credits sheet; only relevant when hasForeignIncome is true.

  range: 0–∞classification: financial
• rentalWithholdingTaxCredit number

  Withholding tax on rental income; the underlying rental income detail (Landlord/Tenant sections of A_Basic_Info) is out of scope for this v1.0.0.

  range: 0–∞classification: financial
• totalTaxCredits number

  Source workbook presents this as a literal cell (typically computed).

  range: 0–∞classification: financial
• taxDueOrRefundDue number

  The return's bottom-line figure: a positive value is tax still owed to KRA, a negative value is a refund due to the taxpayer. The source's own column F31 comment notes "System should enable section A Part 2 only if this is negative" — i.e. KRA's iTax system only requires the bankName/bankBranchName/bankCity/bankAccountHolderName/bankAccountNumber fields on A_Basic_Info when this figure is negative (a refund is due). This v1.0.0 does not encode that as a requiredWhen condition on the bank fields, since taxDueOrRefundDue is itself a computed/derived field rather than a fixed applicant answer at fill time — disclosed here rather than silently modeled as a hard requirement.

  classification: financial