How to File Nil Returns in Kenya 2025: 6 Easy Steps

In Kenya, the Kenya Revenue Authority (KRA) requires all individuals with an active Personal Identification Number (PIN) to file tax returns annually, even if they haven’t earned any income during the tax year. Filing a “nil return” informs the KRA that you have no taxable income to declare.

Failing to file returns, including nil returns, can result in penalties and may affect your access to government services. This guide will walk you through the simple process of filing nil returns on the iTax platform in just six easy steps.

What You’ll Need Before Filing Nil Returns

Ensure you have the following:

1. Active PIN: You need a valid and active KRA PIN to log into the iTax portal. If you don’t have a PIN, you can register for one on the KRA website.
2. Tax Year: You’ll be filing nil returns for the previous tax year (January 1st to December 31st).
3. Stable Internet Connection: A computer or smartphone with a reliable internet connection is required for accessing the iTax platform.
4. No Tax Obligations: Nil returns are only applicable if you had no taxable income during the tax year.

Step-by-Step Guide to Filing Nil Returns

Step 1: Log in to iTax

1. Visit the KRA iTax portal at https://itax.kra.go.ke.
2. Enter your KRA PIN and password, then click “Log in.”
3. If you’ve forgotten your password, click on “Forgot Password”, and a reset link will be sent to your registered email. Follow the link to reset your password and log in.

Step 2: Navigate to the Returns Section

1. After logging in, locate the main menu.
2. Click on the “Returns” tab to access the filing options.

Step 3: Select “File Nil Returns”

1. Under the “Returns” tab, click “File Nil Return.”
2. This will redirect you to a new page where you can choose the type of return to file.

Step 4: Choose Your Tax Obligation

1. Select your tax residency obligation from the drop-down menu:
   • Income Tax Resident: For Kenyan residents.
   • Income Tax Non-Resident: For individuals not residing in Kenya.
2. Click “Next” to proceed.

Step 5: Confirm the Tax Period

1. The system will display the tax period for which you’re filing a nil return. Verify that the dates are correct.
2. Click “Submit.”
3. A pop-up will appear asking for confirmation. Click “OK” to finalize your submission.

Step 6: Download the Acknowledgment Receipt

1. After successful submission, you’ll be redirected to a “Thank You” page.
2. Click “Download Returns Receipt” to save a copy of your acknowledgment.
3. Keep this receipt as proof that you’ve filed your nil return.

Additional Tips for Filing Nil Returns

• File on Time: The deadline for filing returns is 30th June of the following year. Late submissions attract penalties.
• Seek Assistance: If you encounter challenges, contact the KRA support team via:
  • Email: [email protected]
  • Telephone: +254 20 4 999 999 or +254 711 099 999
  • Visit a KRA office near you for further assistance.
• Track Tax Obligations: Monitor your tax status throughout the year to ensure compliance and avoid surprises.
• File Regular Returns if Applicable: If you earned any income, even below the taxable threshold, you must file regular tax returns.

Final Remarks

Filing nil returns in Kenya is straightforward and essential for maintaining compliance with tax laws. By following the six steps outlined above, you can complete the process on the iTax platform in just a few minutes. Don’t forget to file annually, even if you have no income, to avoid penalties.

Stay compliant and happy filing!