How to Fill NIL Returns
If you need to fill NIL returns, this guide shows the exact, official steps to submit a NIL income tax return on iTax quickly and correctly.
Quick Answer — At a Glance
Log in to iTax (itax.kra.go.ke) with your KRA PIN and password.
Go to Returns → File Return → File Nil Return.
Select the correct tax obligation and return period, then Submit.
Download the acknowledgement (NIL receipt) and keep it for your records.
Step-by-Step Guide: How to Fill a NIL Return on iTax
1. Log in to the iTax Portal
Open https://itax.kra.go.ke and log in using your KRA PIN and iTax password. If you don’t have an iTax account, register first using your PIN. iTax
2. Start the Return Filing Process
From the dashboard click Returns → File Return → File Nil Return (or select Income Tax – Resident Individual and choose the NIL option). KRA’s tutorials show the menu path. Kenya Revenue Authority
3. Choose the Tax Obligation and Return Period
Under Tax Obligation, pick the correct obligation (e.g., Income Tax – Resident Individual).
Set Return Period From and Return Period To (usually the previous tax year: 01/01/YYYY → 31/12/YYYY) and confirm. Kenya Revenue Authority
4. Complete and Submit the NIL e-Return
Confirm your KRA PIN and details displayed on the form. There is no income/deductions to fill — you’re declaring nil.
Click Submit and confirm when prompted. The system will process the NIL return immediately.
5. Download & Save the Acknowledgement Receipt
After successful submission, download and save the Acknowledgement / Receipt (this proves you filed a NIL return). Keep a copy for employers, auditors, or future checks. Kenya Revenue Authority
Important Notes & Tips
Everyone with an active KRA PIN is required to file returns—even if you had no income—so file a NIL return to remain compliant. Kenya Revenue Authority
If the portal asks you to file earlier missed returns first, you must file those missing periods before the current NIL return will be accepted.
If you forgot your iTax password, use the portal’s Forgot Password option or contact KRA support to reset.
Keep your contact details and email updated on iTax so KRA can send confirmations and notices.
FAQs
Q: Do I need to pay anything when filing a NIL return?
A: No — NIL returns have no tax payable; submission is a declaration only.
Q: What period should I use for a yearly NIL return?
A: Use the tax year dates (e.g., 01/01/YYYY to 31/12/YYYY) for the year you are declaring nil.
Q: What if iTax prevents me from filing the NIL return?
A: Check whether there are outstanding/missing returns you must file first or contact KRA for assistance.
Q: Can an agent file NIL returns for me?
A: Yes — authorised tax agents can file on your behalf if they have the necessary access and authority.
Q: How long should I keep the NIL receipt?
A: Keep it for at least several years (employer requests or audits may require proof of compliance).
