How to File Nil Returns in Kenya
Every Kenyan taxpayer with a KRA PIN is required to file returns annually, whether they earn income or not. If you didn’t have any income during the year, you must file Nil Returns to remain tax compliant. Here’s how to do it easily.
Requirements for Filing Nil Returns
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A valid KRA PIN.
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Your iTax login credentials (PIN and password).
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An internet-enabled device.
Steps to File Nil Returns on iTax
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Visit the official KRA iTax portal at itax.kra.go.ke.
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Enter your KRA PIN/ID Number and password, then log in.
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On the dashboard, click Returns → File Return.
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Select Income Tax – Resident Individual.
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For the return period, choose 1st January to 31st December of the relevant year.
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Since you had no income, select the option for Nil Return.
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Click Submit.
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A confirmation page will appear, and you can download your Nil Returns receipt for record-keeping.
Why File Nil Returns?
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To remain tax compliant.
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To avoid penalties of KSh 2,000 for late filing.
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To maintain a clean tax record, especially if applying for loans, tenders, or clearances.
FAQs
1. Who should file Nil Returns?
Any Kenyan with a KRA PIN but no income during the year.
2. What happens if I don’t file Nil Returns?
You’ll be penalized KSh 2,000 for individuals or KSh 20,000 for companies.
3. Can I file Nil Returns on my phone?
Yes, the iTax portal works on smartphones and can be accessed via any browser.
4. Is there a deadline?
Yes, Nil Returns must be filed by 30th June of the following year.
5. Do students need to file Nil Returns?
Yes, as long as they have a KRA PIN, students must file Nil Returns annually.
Conclusion
Filing Nil Returns is quick and essential for compliance. With just your KRA PIN and access to the iTax portal, you can file your returns in minutes and avoid costly penalties.
