It is mandatory for anyone in Kenya with a KRA PIN to file income tax returns. You should file KRA iTax NIL returns if your salary is below the taxable minimum of Ksh. 24,000, not employed or did not pay any income tax in the year that just ended (January 1st, 2021 to December 31st, 2021).
This includes college and university students which required a KRA PIN certificate to apply for HELB.
A NIL return indicates to the Kenya Revenue Authority that you either did not pay taxes in the year or are below the taxable income limit.
The deadline for filing income tax is June 2022. You can file your tax anywhere from January to June 30th every year.
If you fail to file your income tax before the deadline, you will incur a penalty of Ksh. 2,000, which was revised upwards from Ksh. 1,000, per year.
The penalty also incurs an interest of 1% per month until fully paid.
This means it will be difficult for you to get a tax clearance certificate from KRA if you will not pay all the penalties incurred over the years you failed to file your returns.
If you are employed you need to file the income Tax Returns Online from your P9 form.
How to File KRA NIL Returns Online 2022
Here is how students, unemployed individuals, and anyone below the minimum tax bracket can file the KRA NIL returns.
STEP 1: Log in to the KRA iTax Portal
- Go to itax.kra.go.ke/KRA-Portal
- Enter PIN and press Continue
- On the next page, Enter Password and Security Stamp (answer simple subtraction or addition sum)
- Press the button “Login“
STEP 2: File Nil Returns
If your password and security stamp are correct, you will be logged in successfully.
- Click on the tab Returns and select File Nil Return, from the menu
- In the next screen that appears, select Tax Obligation from the drop-down menu; ( for most people it is Income Tax – Resident Individual)
- Click Next to go to the next page
- Enter Return Period From (e.g 01/01/2021)
- Enter Return Period To (e.g 31/12/2021)
- Click the Submit button
- You may see a popup message asking you to confirm whether you want to file NIL returns. Press YES.
Congratulations, you have completed filing your KRA NIL return. You can download the generated receipt if you wish.
Remember to log out of the portal if you are using a public computer or any other device used by many people.
File Nil Returns Using the Itax Mobile App
Follow the following steps:
- Download and install the iTax mobile app on your phone (about 4MB)
- Login with your KRA PIN and iTax Password
- Click on File NIL Return
- Select Resident or Non Resident Individual
- Click Submit
KRA Customer Care Contacts
For any enquiries or in case you get stuck somewhere, you can get in touch with KRA on:
Tel :020-4999999, 020-4998000 Cell:0711-099999 Email: callcentre@kra.go.ke
You can also get your questions answered immediately on the following social media channels:
- KRA Facebook page: KRACare
- Twitter handle: @KRACare