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

In Kenya, every individual with an active Personal Identification Number (PIN) must file annual tax returns, even if they haven’t earned any income. Filing a nil return informs the Kenya Revenue Authority (KRA) that you had no taxable income during the previous year. Failure to file returns, including nil returns, can lead to penalties and may restrict access to government services.

This guide will walk you through the simple process of filing nil returns via the iTax platform, ensuring you stay compliant with tax laws.

What You Need to File Nil Returns

Before you begin, ensure you have the following:

1. Active KRA PIN: Required to log into the iTax system. If you don’t have one, register online at the KRA website.
2. Tax Year: Nil returns are filed for the previous year (e.g., in 2025, you’ll file for the 2024 tax year).
3. Internet Access: Use a computer or smartphone with a stable internet connection. A computer is recommended for better usability.
4. No Taxable Income: Nil returns are applicable only if you had no income or tax obligations in the previous year.

Step-by-Step Guide to Filing Nil Returns

Step 1: Log In to iTax

1. Go to the official KRA iTax portal (https://itax.kra.go.ke).
2. Enter your KRA PIN and password to log in.
   • If you’ve forgotten your password, click “Forgot Password” to reset it. Follow the email instructions and log in with the new password.

Step 2: Navigate to the Returns Section

1. On the iTax dashboard, locate the “Returns” tab in the main menu.
2. Click “Returns” to access the return filing options.

Step 3: Select “File Nil Returns”

1. Under the Returns section, you’ll see several options, including:
   • File Return
   • File Amended Return
   • View Filed Returns
   • File Nil Return
   • ITR For Employment Income Only
2. Select “File Nil Return” to proceed.

Step 4: Choose Your Tax Obligation

1. On the File Nil Returns page, select your tax residency obligation from the dropdown menu:
   • Income Tax Resident (for Kenyan residents).
   • Income Tax Non-Resident (for non-residents).
2. Click “Next” to continue.

Step 5: Confirm the Tax Period

1. The next page will display the tax period for which you are filing the nil return.
2. Confirm that the details are correct and click “Submit.”
3. A pop-up window will ask for confirmation; click “OK.”

Step 6: Download the Acknowledgment Receipt

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

Additional Tips for Filing Nil Returns

• File on Time: Ensure you file your returns before the June 30th deadline to avoid penalties.
• Seek Assistance if Needed: Contact the KRA support team via:
  • Email: [email protected]
  • Phone: +254 20 4 999 999 or +254 711 099 999
  • Visit a KRA office for in-person support.
• Know Your Tax Status: Monitor your tax obligations throughout the year to avoid surprises when filing.
• Only File Nil Returns if Applicable: If you earned income (even below the taxable threshold), you must file regular tax returns.

Final Remarks

Filing nil returns in Kenya is a straightforward process that ensures compliance with tax laws and protects you from penalties. By following the six steps outlined above, you can complete your filing in minutes via the iTax platform.

Stay proactive—file your nil returns annually and keep your tax record up-to-date. Compliance is not just a legal requirement; it’s a smart move to avoid unnecessary hassles in the future. Happy filing!