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

Filing tax returns annually is a legal obligation for all individuals with an active Personal Identification Number (PIN) in Kenya, as mandated by the Kenya Revenue Authority (KRA). Even if you haven’t earned any income, you must file nil returns to notify KRA that you have no taxable income for the year.

Failing to file your returns, including nil returns, can lead to penalties and limit access to certain government services. This guide will walk you through the 6 easy steps to file nil returns on the iTax platform, ensuring compliance with tax regulations.

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Before You Begin: What You’ll Need

To file your nil returns, ensure you have the following:

1. Active KRA PIN: Required for accessing the iTax platform.
2. Tax Year Information: Filing nil returns is for the previous tax year (January 1st–December 31st).
3. Internet Access: A computer or smartphone with a stable internet connection is recommended.
4. No Tax Obligations: Nil returns are only applicable if you had no taxable income during the year.

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How to File Nil Returns in Kenya: Step-by-Step Guide

Step 1: Login to iTax

1. Visit the KRA iTax portal at https://itax.kra.go.ke.
2. Enter your KRA PIN and password, then click Login.
   • Forgot your password? Click Forgot Password, and a reset link will be sent to your email. Follow the instructions to reset and regain access.

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Step 2: Navigate to the Returns Section

1. On the iTax dashboard, locate the “Returns” menu option.
2. Click on it to reveal the return filing functionalities.

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Step 3: Select “File Nil Return”

1. Under the “Returns” menu, select “File Nil Return.”
2. This will redirect you to a page where you can choose the tax obligation you’re filing for.

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Step 4: Choose Your Tax Obligation

1. From the drop-down menu, select your appropriate tax obligation:
   • Income Tax Resident (if you reside in Kenya).
   • Income Tax Non-Resident (if you reside outside Kenya).
2. Click Next to proceed.

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Step 5: Confirm the Tax Date

1. Review the pre-filled tax period and ensure the dates are correct.
2. Click Submit to file your nil return.
3. A confirmation pop-up will appear. Click OK to proceed.

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Step 6: Download the Acknowledgement Receipt

1. Once the submission is successful, a “Thank You” page will appear.
2. Click “Download Returns Receipt” to save a copy of the acknowledgment receipt.
   • This document serves as proof of filing and should be kept for future reference.

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Tips for Filing Nil Returns in Kenya

1. File on Time: Ensure you file your nil returns before the 30th June deadline to avoid penalties.
2. Seek Support: If you encounter issues, contact the KRA support team via:
   • Email: [email protected]
   • Phone: +254 20 4 999 999 or +254 711 099 999
3. Know Your Tax Status: File nil returns only if you had no taxable income during the year. Otherwise, file regular tax returns.
4. Stay Organized: Monitor your tax obligations throughout the year to avoid surprises during the filing period.

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Final Remarks

Filing nil returns is straightforward and crucial for staying compliant with Kenya’s tax laws. By following this guide, you can complete the process in minutes, avoid penalties, and maintain good standing with KRA. Remember, even if you had no income, filing nil returns annually is mandatory.

Happy filing!