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

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

Failing to file returns, including nil returns, can result in penalties and restrictions on accessing certain government services. Here’s a comprehensive guide to help you navigate the process of filing nil returns in Kenya through the iTax platform.

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What You’ll Need Before You Begin

Ensure you have the following in place before starting the process:

1. Active KRA PIN: This is essential for accessing the iTax portal. If you don’t have one, register on the KRA website.
2. Tax Year: File nil returns for the previous tax year, which runs from January 1 to December 31.
3. Internet Access: A stable internet connection is recommended for a smooth experience, preferably using a computer.
4. Eligibility for Nil Returns: Only individuals with no taxable income can file nil returns. If you had any income, you must file regular tax returns.

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Step-by-Step Guide to File Nil Returns

Step 1: Log in to the iTax Portal

1. Visit the iTax portal: iTax Website.
2. Enter your KRA PIN and password, then click Login.
   • If you forgot your password, click “Forgot Password” and follow the instructions sent to your email to reset it.

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Step 2: Access the Returns Section

1. Once logged in, locate the main menu on the portal.
2. Click on “Returns” to access the filing options.

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Step 3: Select “File Nil Returns”

1. Under the Returns section, select “File Nil Return” from the available options.
2. This will redirect you to a new page where you can specify the tax obligation for which you want to file nil returns.

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Step 4: Choose Your Tax Obligation

1. On the nil returns page, select the appropriate tax obligation from the drop-down menu:
   • Income Tax – Resident (for Kenyan residents).
   • Income Tax – Non-Resident (for non-residents).
2. After selecting your tax obligation, click Next to proceed.

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Step 5: Confirm Tax Details

1. Review the tax period displayed on the next page to ensure it reflects the correct year.
2. Click Submit to file your nil return.
3. A confirmation pop-up will appear. Click OK to finalize your submission.

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Step 6: Download the Acknowledgment Receipt

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

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Tips for Filing Nil Returns

1. Meet Deadlines: File your nil returns before the 30th June deadline to avoid penalties.
2. Contact KRA Support: For assistance, reach out via:
   • Email: [email protected]
   • Phone: +254 20 4 999 999 or +254 711 099 999
3. Monitor Tax Obligations: Regularly review your tax obligations to ensure compliance. If necessary, consult a tax professional.
4. Only File Nil Returns When Applicable: If you have earned any income, even below the taxable threshold, file a regular tax return.

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Final Remarks

Filing nil returns is a simple yet essential task for staying compliant with Kenyan tax laws. By completing this process annually, you avoid penalties and maintain a good standing with the KRA.

Follow the steps outlined above, and you’ll have your nil returns filed in minutes. Compliance today ensures peace of mind tomorrow. Happy filing!