Filing tax returns is a legal requirement for every Kenyan citizen with an active KRA PIN. Even if you did not earn any income in the previous calendar year—whether you are a student, unemployed, or a business owner with a dormant company—you must inform the Kenya Revenue Authority (KRA) by filing a Nil Return.
Failing to do so by the June 30th deadline each year results in an automatic penalty of Ksh 2,000.
📋 Prerequisites
Before you begin, ensure you have the following:
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KRA PIN: Your 11-digit Personal Identification Number.
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iTax Password: If you’ve forgotten it, use the “Forgot Password” link on the portal to receive a reset link via email.
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Internet Access: The process is entirely online.
🛠️ Step-by-Step Guide to Filing Nil Returns
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Visit the iTax Portal: Go to itax.kra.go.ke.
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Log In: Enter your KRA PIN, click “Continue,” enter your password, and solve the simple arithmetic “Security Stamp” (e.g., $15 + 10 = 25$).
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Navigate to Returns: On the top menu bar, hover over the ‘Returns’ tab and select ‘File Nil Return’ from the dropdown menu.
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Select Tax Obligation:
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Type: Select “Self.”
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Taxpayer PIN: This will auto-populate with your PIN.
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Tax Obligation: Select “Income Tax – Resident Individual” (most common for individuals).
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Click ‘Next.’
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Fill the Nil e-Return Form:
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The Return Period From and Return Period To will usually auto-populate based on the last time you filed. For example, if filing in 2026, the period should be 01/01/2025 to 31/12/2025.
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Click ‘Submit.’
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Confirmation: A pop-up will ask if you are sure you want to file a Nil Return. Click ‘OK.’
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Download Receipt: Once successful, an acknowledgment number will be generated. Click ‘Download Returns Receipt’ to keep a copy for your records.
💡 Important Things to Know
Who Should File Nil Returns?
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Students: Even if you only used your PIN for HELB or bank account opening.
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Unemployed Individuals: To maintain a “clean” tax record for future job applications.
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Dormant Businesses: Companies that have not traded during the financial year.
Deadlines & Penalties
The Kenyan tax year runs from January to December. You must file your returns for the previous year between January 1st and June 30th.
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Late Filing Penalty: Ksh 2,000 for individuals.
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Tax Compliance Certificate (TCC): You cannot get a TCC (required for most jobs and tenders) if you have unfiled returns or pending penalties.
Can I file via Mobile?
Yes! You can also use the KRA M-Service App available on the Google Play Store or Apple App Store. The process is even faster on the app as it is optimized for mobile users.
Would you like me to help you draft an email to KRA support if you are having trouble resetting your iTax password?
This video provides a clear, visual walkthrough of the iTax portal interface to help you navigate the menus correctly.
