How to File KRA Nil Returns on iTax in Kenya 2025

A Step-by-Step Guide

Filing tax returns is a legal obligation for every Kenyan with a Kenya Revenue Authority (KRA) PIN. Even if you didn’t earn any income in the past financial year, you are still required to file KRA Nil returns. Failing to do so can attract penalties and affect your tax compliance status. In this guide, we’ll walk you through how to file your Nil return on the KRA iTax portal for the year 2025.

Who Should File a Nil Return?

You are required to file a Nil return if:

• You had no income between January 1, 2024, and December 31, 2024.
• Your income was below the taxable threshold (currently Ksh 24,000 per month).
• You are a student with a KRA PIN, obtained for purposes such as applying for a HELB loan.
• You did not engage in any business or rental activities generating income.

Even in these cases, you must file a return to remain compliant and avoid penalties.

Read: Data Credibility and Advocating for Tax Incentives

Penalties for Not Filing Nil Returns

Failing to file your Nil return by the June 30 deadline could result in:

• A penalty of Ksh 2,000 for individuals.
• Accrued interest on unpaid penalties.
• Ineligibility for a Tax Compliance Certificate, which is often required for job applications, government tenders, and financial services like loans.

What You Need to File Nil Returns

Before you begin the filing process, make sure you have:

• Your KRA PIN.
• Your iTax password.
• Access to the internet via a smartphone or computer.
• An active email address to receive acknowledgment receipts.

Step-by-Step Guide to Filing Nil Returns on iTax

Follow these steps to file your Nil return:

1. Access the iTax Portal:
   • Visit https://itax.kra.go.ke.
2. Log In:
   • Enter your KRA PIN and click “Continue.”
   • Input your password and solve the arithmetic question for the security stamp.
   • Click “Login.”
3. Navigate to File Nil Return:
   • On the dashboard, hover over the “Returns” menu.
   • Select “File Nil Return.”
4. Select Tax Obligation:
   • Choose “Income Tax – Resident Individual.”
   • Click “Next.”
5. Enter Return Period:
   • Input the return period as follows:
     • “Return Period From”: 01/01/2024
     • “Return Period To”: 31/12/2024
   • Click “Submit.”
6. Confirm Submission:
   • A pop-up will ask you to confirm that you’re filing a Nil return. Click “OK.”
7. Download Acknowledgment Receipt:
   • Once your submission is successful, download the acknowledgment receipt for your records.

Using the KRA M-Service App to File Nil Returns

The KRA M-Service App provides a convenient alternative to filing Nil returns. Here’s how:

1. Download the App:
   • Available on Google Play Store and Apple App Store.
2. Log In:
   • Enter your KRA PIN and iTax password.
3. File Nil Return:
   • Navigate to the “Filing” section.
   • Select “File Nil Return.”
   • Confirm your details and submit.
4. Download Receipt:
   • Save the acknowledgment receipt sent to your email.

Obtaining a Tax Compliance Certificate

Once your Nil return is processed, you can apply for a Tax Compliance Certificate (TCC). Here’s how:

1. Log In to iTax:
   • Use your KRA PIN and password to access your account.
2. Apply for Certificate:
   • Go to the “Compliance” section.
   • Select “Apply for Tax Compliance Certificate.”
   • Complete the form and submit your application.

KRA typically processes TCC applications within 1-2 business days.

Common Challenges and How to Solve Them

If you encounter issues while filing Nil returns, here’s what you can do:

• Forgotten Password:
  • Click “Forgot Password” on the iTax login page and follow the steps to reset it.
• System Errors:
  • Clear your browser cache or switch to another browser.
  • Retry during off-peak hours.
• Contact KRA Support:
  • Call: 020-4999999 or 0711-099999
  • Email: callcentre@kra.go.ke

Tips for Staying Compliant

• File your Nil return early to avoid last-minute rushes.
• Save a copy of your acknowledgment receipt as proof of compliance.
• Regularly update your email address and phone number on the iTax portal to ensure smooth communication with KRA.

Conclusion

Filing Nil returns is a simple yet essential task to stay compliant with Kenyan tax laws. By following this guide, you can complete the process quickly and efficiently. Remember, the deadline for filing Nil returns for 2025 is June 30, 2025. Don’t wait until the last minute—file today to avoid penalties and maintain your tax compliance status.