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 every year, regardless of income. Filing a nil return is essential for those who have not earned any income during the tax year, as it notifies KRA that you have no taxable income to report.

Failure to file tax returns, including nil returns, can result in penalties and restrict access to certain government services. This guide provides an easy step-by-step process to file nil returns through the iTax platform, ensuring compliance and avoiding penalties.

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What You’ll Need Before Filing

Before filing your nil returns, ensure you have the following:

1. Active KRA PIN: You need a valid and active PIN to log into the iTax platform. If you don’t have one, register on the KRA website.
2. Tax Year: Nil returns are filed for the previous calendar year (January 1st – December 31st).
3. Internet Access: A stable connection is required for a smooth experience on the iTax platform.
4. No Taxable Income: Nil returns apply only if you had no income for the tax year. If you earned any taxable income, even below the threshold, you must file regular returns.

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Step-by-Step Guide to Filing Nil Returns

Step 1: Log in to iTax

1. Go to the iTax portal (https://itax.kra.go.ke).
2. Enter your KRA PIN and password, then click “Login”.
   • If you’ve forgotten your password, click “Forgot Password” to receive a reset link via email.
3. Follow the email instructions to reset your password, then log back into your account.

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Step 2: Navigate to the Returns Section

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

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Step 3: Select “File Nil Returns”

1. In the Returns section, you’ll find multiple options, including:
   • File Return
   • File Nil Return
   • File Amended Return
2. Click “File Nil Return” to proceed.

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Step 4: Choose Your Tax Obligation

1. On the File Nil Returns 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 Kenyan resident).
2. Click “Next” to continue.

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Step 5: Confirm the Tax Date

1. Review the tax period displayed on the page to ensure it matches the previous calendar year (e.g., January 1, 2024 – December 31, 2024).
2. Click “Submit” to finalize your nil return filing.
3. A pop-up window will appear for confirmation. Click “OK.”

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Step 6: Download the Acknowledgment Receipt

1. Once submitted, you’ll see a “Thank You” page confirming successful filing.
2. Click “Download Returns Receipt” to save a copy of the acknowledgment.
   • This receipt is proof of compliance and should be kept for your records.

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Tips for Filing Nil Returns in Kenya

• File on Time: The filing deadline is typically June 30th of the following year. Late filings attract penalties.
• Contact Support for Assistance: If you experience challenges, reach out to KRA via:
  • Email: [email protected]
  • Telephone: +254 20 4 999 999 or +254 711 099 999
• Track Your Tax Obligations: Regularly check your iTax account to stay updated.

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Who Should File Nil Returns?

Nil returns are only for individuals with no taxable income during the tax year. If you earned any income, even below the taxable threshold, you must file a regular return.

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Final Remarks

Filing nil returns is a straightforward process that ensures compliance with KRA regulations and avoids penalties. By following this step-by-step guide, you can easily complete the filing process on the iTax platform in just a few minutes.

Stay compliant and ensure your tax obligations are met. Happy filing!