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
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Log in to iTax (itax.kra.go.ke) with your KRA PIN and password.
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Go to Returns → File Return → File Nil Return.
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Select the correct tax obligation and return period, then Submit.
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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
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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
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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
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Under Tax Obligation, pick the correct obligation (e.g., Income Tax – Resident Individual).
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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
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Confirm your KRA PIN and details displayed on the form. There is no income/deductions to fill — you’re declaring nil.
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Click Submit and confirm when prompted. The system will process the NIL return immediately.
5. Download & Save the Acknowledgement Receipt
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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
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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
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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.
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If you forgot your iTax password, use the portal’s Forgot Password option or contact KRA support to reset.
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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).
