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

Filing tax returns is a requirement for all individuals with an active Personal Identification Number (PIN) in Kenya, even if no income was earned during the tax year. Filing a nil return notifies the Kenya Revenue Authority (KRA) that you have no taxable income to declare, ensuring compliance with tax laws and avoiding penalties.

This guide will walk you through the process of filing nil returns using the KRA’s iTax platform.

What You’ll Need Before Filing Nil Returns

1. Active KRA PIN: Required to access the iTax platform.
2. Tax Year: The tax year runs from January 1st to December 31st. You’ll file nil returns for the previous year.
3. Stable Internet Access: Use a computer or smartphone to access the iTax portal, but a computer is recommended for smoother navigation.
4. No Tax Obligations: Nil returns apply only if you had no taxable income during the year. If you earned any income, you must file regular tax returns.

Step-by-Step Guide to Filing Nil Returns

Step 1: Log in to the iTax Portal

1. Visit the iTax portal at https://itax.kra.go.ke.
2. Enter your KRA PIN and password to log in.
3. If you’ve forgotten your password, click “Forgot Password”, and follow the instructions sent to your email to reset it.
4. Once reset, log in using your new password.

Step 2: Navigate to the “Returns” Section

After logging in, locate the “Returns” section on the iTax dashboard. Click on it to access the available return-filing options.

Step 3: Select “File Nil Return”

Under the “Returns” section, you will find several options, including:

• File Return
• File Amended Return
• View Filed Returns
• File Nil Return

Click “File Nil Return” to proceed. This will take you to a page where you’ll specify your tax obligation.

Step 4: Choose Your Tax Obligation

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

Step 5: Confirm the Tax Dates and Submit

1. Review the tax year and obligation details displayed on the confirmation page.
2. Click “Submit” to file your nil return.
3. A pop-up window will ask for confirmation. Click “OK” to proceed.

Step 6: Download the Acknowledgement Receipt

1. Once submitted, you’ll be redirected to a “Thank You” page.
2. Click the “Download Returns Receipt” button to save a copy of the acknowledgment.
3. Keep this receipt for your records, as it serves as proof of filing.

Additional Tips for Filing Nil Returns

1. Meet Deadlines: Nil returns must be filed by June 30th of the following year to avoid penalties.
2. Contact KRA for Assistance: If you experience difficulties, contact KRA via:
   • Email: [email protected]
   • Phone: +254 20 4 999 999 or +254 711 099 999
3. Track Your Tax Obligations: Ensure you understand your obligations throughout the year.
4. Seek Professional Help: Consult a tax professional if you’re unsure about your tax status.

Final Remarks

Filing nil returns in Kenya is a straightforward process that ensures compliance with tax laws and avoids penalties. By following this guide, you can file your nil returns in just a few minutes.

Remember, filing is mandatory for all PIN holders—even those without income. Stay compliant and file your nil returns on time. Happy filing!