How to File KRA NIL Returns in Kenya: A Simple Guide

If you have a KRA PIN in Kenya, it’s mandatory to file your income tax returns. If your salary is below the taxable threshold of Ksh. 24,000, you’re unemployed, or you didn’t earn income during the previous year (January 1st to December 31st, 2025), you must file KRA iTax NIL returns.

This also applies to college and university students who need a KRA PIN to apply for HELB. A NIL return lets the Kenya Revenue Authority (KRA) know that you either didn’t earn income or didn’t pay taxes in the past year.

If you’re employed, you should file your income tax returns online from your P9 form. You can easily do this through the KRA iTax portal.

Important Deadlines and Penalties

The deadline for filing income tax returns is 30th June 2026, and you can file between January and June each year. If you fail to file your return on time, you’ll incur a penalty of Ksh. 2,000 (up from Ksh. 1,000) per year. Additionally, an interest of 1% per month will be charged until the penalty is fully paid.

Unpaid penalties may prevent you from obtaining a KRA Tax Clearance Certificate.

Steps to File KRA NIL Returns Online

Whether you’re a student, unemployed, or earning below the taxable limit, follow these simple steps to file your KRA NIL returns online:

Step 1: Log in to the KRA iTax Portal

1. Visit the KRA iTax Portal.
2. Enter your KRA PIN and click Continue.
3. Enter your password and complete the security stamp (simple subtraction or addition sum).
4. Click Login to access your account.

Step 2: File NIL Returns

1. Once logged in, click the Returns tab and select File NIL Return.
2. In the next screen, choose your Tax Obligation (most people will select Income Tax – Resident Individual).
3. Click Next to proceed.
4. Enter the Return Period From (e.g., 01/01/2025) and Return Period To (e.g., 31/12/2025).
5. Click Submit to file your NIL return.
6. Confirm by clicking YES when prompted.

Once you’ve filed your returns, you can download your receipt. Remember to log out if you’re using a shared or public computer.

How to File KRA NIL Returns Using the iTax Mobile App

If you prefer to use your mobile phone, here’s how to file KRA NIL returns through the iTax app:

1. Download and install the iTax mobile app (about 4MB).
2. Log in with your KRA PIN and iTax password.
3. Click File NIL Return.
4. Choose Resident or Non-Resident Individual.
5. Click Submit to complete the process.

Need Help? Contact KRA

For any inquiries or assistance, you can contact KRA customer support:

• Phone: 020-4999999, 020-4998000
• Cell: 0711-099999
• Email: [email protected]

You can also reach KRA via social media:

• Facebook: KRACare
• Twitter: @KRACare

By filing your KRA NIL returns on time, you ensure compliance with the law and avoid unnecessary penalties.

See also: How to Register for Absa Bank Kenya Internet Banking