Post an expense
Snap a receipt or attach a PDF/photo invoice. Photos are compressed and stored privately in this browser.
Awaiting entry
Pick a category to see how KRA treats this expense and whether it\u2019s deductible.
Expense ledger
| Date | Description | Supplier | Ruling | eTIMS | Status | Amount |
|---|
Prepare for KRA filing
Expenses without an eTIMS invoice must be declared to KRA separately using the Manual & Non-eTIMS/TIMS Invoices upload on iTax. This builds that CSV in KRA's required format.
- Log in to iTax β Returns β Income Tax Return Adjustments.
- Choose Manual & Non-eTIMS/TIMS Invoices and confirm the period.
- Upload the CSV below (plain figures, no commas; up to 50,000 lines).
- Scan supporting receipts into one PDF β€ 10MB and attach.
- File your return, reflecting the total in the Manual Non eTIMS/TIMS Expenses field of the Tax Computation Sheet.
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non-eTIMS expenses ready to declare
Note on direct submission: KRA has no public API for third-party apps to file for you. Everything happens inside iTax/eTIMS on your own login β this tool prepares the exact file and figures so upload takes seconds. Since 1 January 2024, expenses without a valid electronic invoice generally cannot be claimed β bar the eTIMS-exempt categories and any transitional relief KRA still allows.
Not tax advice. Ledger gives general guidance based on the Income Tax Act (Cap. 470, s.15 β the "wholly & exclusively" test), the VAT Act, 2013, and current KRA eTIMS rules as understood in the 2025/26 tax year. Rulings and figures here are a starting point, not a determination β the burden of proving an expense is deductible rests with you, and KRA can disallow anything unsupported. Tax-at-risk and VAT figures are estimates based on the taxpayer type and inputs you set; confirm your specific situation with a registered tax agent or KRA before filing. Your data is stored only in this browser β download a JSON backup from Tax profile to keep it safe or move it between devices.