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

In Kenya, the Kenya Revenue Authority (KRA) mandates all individuals with an active Personal Identification Number (PIN) to file tax returns annually. Even if you haven’t earned any income during the tax year, you are required to file a nil return to inform the KRA that you have no taxable income.

Failing to file returns, including nil returns, can result in penalties and restrictions on accessing certain government services. Here’s a step-by-step guide on how to file nil returns on the iTax platform in 2025.

Before You Begin: Requirements

Ensure you have the following before starting:

• Active KRA PIN: Required to log into the iTax system. If you don’t have one, you can register online on the KRA website.
• Tax Year: Nil returns are filed for the previous calendar year (January 1–December 31).
• Internet Access: Use a computer or smartphone with a stable internet connection. A computer is recommended for ease of navigation.
• No Taxable Income: Nil returns apply if you had no income during the tax year. If you earned any income, file regular tax returns instead.

Step-by-Step Guide to Filing Nil Returns

Step 1: Log In to the iTax Portal

1. Visit the iTax platform at itax.kra.go.ke.
2. Enter your KRA PIN and password to log in.
3. If you forgot your password, click “Forgot Password” and follow the prompts to reset it via email.

Step 2: Navigate to the Returns Section

1. Once logged in, locate the main menu at the top of the page.
2. Click on “Returns” to access the return filing options.

Step 3: Select “File Nil Return”

1. Under the “Returns” menu, choose “File Nil Return” from the options listed:
   • File Return
   • File Amended Return
   • View Filed Return
   • File Nil Return
2. Click “File Nil Return” to proceed.

Step 4: Choose Your Tax Obligation

1. On the next page, select your tax obligation from the drop-down menu:
   • Income Tax Resident: If you are a Kenyan resident.
   • Income Tax Non-Resident: If you are not a resident.
2. Once selected, click “Next” to proceed.

Step 5: Confirm the Tax Period

1. The system will display the tax period for the nil return.
2. Confirm that the dates match the tax year (e.g., January 1–December 31 of the previous year).
3. Click “Submit” to proceed.
4. A pop-up window will ask for confirmation. Click “OK” to finalize your submission.

Step 6: Download the Acknowledgment Receipt

1. After successful submission, you’ll be redirected to a confirmation page.
2. Click “Download Returns Receipt” to save a copy of your submission.
3. Keep this receipt as proof of filing for your records.

Additional Tips for Filing Nil Returns

• File Before the Deadline: Nil returns must be filed by June 30th of the following year to avoid penalties.
• Seek Assistance If Needed: Contact the KRA support team if you experience difficulties:
  • Email: [email protected]
  • Phone: +254 20 499 9999 or +254 711 099 999
• Monitor Tax Obligations: Regularly track your obligations to stay compliant.
• File Regular Returns If Necessary: If you earned any income during the year, even below the taxable threshold, file regular tax returns instead.

Final Remarks

Filing nil returns is an essential process to stay compliant with Kenya’s tax laws and avoid penalties. By following these six simple steps, you can easily file your nil returns on the iTax platform. Ensure you file annually, even if you have no income, and keep your acknowledgment receipt for reference.

Happy filing!