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

In Kenya, all individuals with an active Personal Identification Number (PIN) are required by the Kenya Revenue Authority (KRA) to file tax returns annually, even if they haven’t earned any income during the tax year. Filing a “nil return” is a way to inform the KRA that you had no taxable income for the given period.

Failing to file tax returns, including nil returns, can lead to penalties and may hinder access to certain government services. This guide will walk you through the process of filing nil returns on the iTax platform in 2025.

---

What You’ll Need Before Filing Nil Returns

Before you begin, ensure you have the following:

1. Active KRA PIN: Necessary to access the iTax platform. You can register for one online at the KRA website if you don’t already have one.
2. Tax Year: You’ll be filing a nil return for the previous year (January 1 – December 31).
3. Internet Access: A stable internet connection is essential for accessing the iTax platform. Using a computer is recommended for a smoother experience.
4. No Tax Obligations: Nil returns apply only if you had no taxable income for the previous year. If you had any income, even below the taxable threshold, you’ll need to file a regular tax return.

---

Step-by-Step Guide to Filing Nil Returns

Step 1: Log in to iTax

• Visit the iTax portal: https://itax.kra.go.ke.
• Enter your KRA PIN and password.
• If you’ve forgotten your password, click “Forgot Password” to reset it. Follow the email instructions to create a new password, then log in.

---

Step 2: Navigate to the “Returns” Section

• Once logged in, locate the “Returns” menu on the dashboard.
• Click on it to reveal the filing options.

---

Step 3: Select “File Nil Return”

• Under the “Returns” menu, select “File Nil Return.”
• This will direct you to a new page where you can choose the tax obligation for which you’re filing a nil return.

---

Step 4: Choose Your Tax Obligation

• Use the drop-down menu to select your tax obligation:
  • Income Tax – Resident (if you reside in Kenya).
  • Income Tax – Non-Resident (if you live outside Kenya).
• Click “Next” to proceed.

---

Step 5: Confirm the Tax Period and Submit

• The next page will display the tax period for which you’re filing the nil return. Ensure the date is accurate.
• Click “Submit.” A confirmation pop-up will appear; click “OK” to proceed.

---

Step 6: Download the Acknowledgment Receipt

• Once submitted, a “Thank You” page will confirm your filing.
• Click “Download Returns Receipt” to save a copy of the acknowledgment for your records. This receipt is proof of compliance and should be stored for future reference.

---

Additional Tips for Filing Nil Returns

1. File Before the Deadline: Ensure you file your nil returns by June 30 of the following year to avoid penalties.
2. Seek Assistance If Needed: If you encounter difficulties, contact the KRA support team via:
   • Email: callcentre@kra.go.ke
   • Phone: +254 20 4 999 999 or +254 711 099 999
   • In-person: Visit the nearest KRA office for guidance.
3. Track Your Tax Obligations: Stay informed about your tax requirements to avoid surprises during the filing period.
4. File Regular Returns If Necessary: Nil returns are for individuals with no taxable income. If you earn an income, even below the taxable threshold, file a regular return to remain compliant.

---

Final Remarks

Filing nil returns is a straightforward process that ensures compliance with Kenyan tax laws and protects you from penalties. By following this guide, you can easily file your nil returns through the iTax platform and maintain good standing with the Kenya Revenue Authority.

Stay compliant and happy filing!