How to File KRA Nil Returns in Kenya: Step-by-Step on iTax and the KRA App

You file a KRA nil return by logging into itax.kra.go.ke with your PIN and password, going to "Returns," selecting the nil return option, choosing "Income Tax – Resident Individual" as the obligation, confirming the period, and submitting — the whole thing takes under five minutes. You can do the same from your phone on the KRA M-Service app. Anyone with an active KRA PIN and no employment, business or rental income in Kenya last year has to file one — it's a return that says "zero," not an exemption from filing. Miss the deadline and the penalty works out to a flat KES 2,000. This guide is current as of October 2026.

Quick facts before you start

Who actually needs to file a nil return?

Anyone with an active KRA PIN who had no employment income, business income, rental income or any other taxable income during the year has to file a nil return. KRA's own guidance is blunt about it: "I have a PIN but have not traded. Do I have to file returns? Yes you need to file a NIL return" (KRA, Taxpayer FAQs, checked October 2026). That covers students between semesters, people who job-hunted all year, and anyone between contracts — basically anyone with a PIN and genuinely nothing to declare.

If you're currently without income but looking for something, our round-up of ways to make money online in Kenya using just your phone is worth a look before next year's filing season comes around.

If you earned anything at all during the year — even one freelance gig, one month of a job, or rent from a room you let out — you don't file nil. You file the real return instead. See our full guide on how to file KRA returns if that's you.

What you need before you start

A nil return is simpler than a real one — you don't need a P9 or any supporting documents. You just need:

• Your KRA PIN.
• Your iTax password. Forgotten it? Use the "Forgot Password" link on the iTax homepage; the reset goes to your registered email.

How to file a nil return on iTax, step by step

1. Log in. Go to itax.kra.go.ke and sign in with your PIN and password.
2. Go to Returns. KRA's own instructions for this are short: "go to your iTax profile, Returns, and select the NIL return option" (KRA, Taxpayer FAQs, checked October 2026).
3. Select the obligation. Choose "Income Tax – Resident Individual" — the obligation almost everyone filing nil uses.
4. Confirm the return period. This runs 1 January to 31 December of the year you're declaring, or your actual registration date if you only got your PIN partway through the year.
5. Submit, then download your acknowledgement receipt straight away. You'll need it later for a Tax Compliance Certificate or anything else that checks your KRA status.

How to file through the KRA M-Service app

The M-Service app (free on the Google Play Store) is built mainly for nil returns and a few specific obligations, rather than full returns with a P9. KRA's own steps, still linked from its current pages: choose "Tax Returns," select "Nil Return," pick the obligation from the list — Income Tax (Resident or Non-Resident), Income Tax Partnership or Company, VAT, PAYE, Excise, or Monthly Rental Income — then confirm the period and the remaining details and submit (KRA, M-Service app guidance, checked October 2026). Pick "Income Tax – Resident Individual" if, like most people reading this, that's the obligation on your PIN.

Why your nil return might get rejected this year

KRA has been tightening checks on nil filings. Local business press reported that KRA briefly paused nil-return filing on iTax in early 2026 to validate taxpayer records, then switched it back on with an automated system that cross-checks nil declarations against withholding tax certificates, electronic Tax Invoice Management System (eTIMS) records and import data (Business Daily Africa, checked October 2026). KRA's own data, cited in that report, found close to 400,000 taxpayers who'd had tax withheld from them in a year but still filed nil for it — mostly consultants and contractors who assumed withholding tax was their final tax bill, when it's actually only an advance against what they really owe.

If you had any withholding tax deducted, any M-Pesa till or eTIMS invoice issued in your name, or anything imported under your PIN during the year, don't file nil — file the real return instead, even if the amount involved is small.

Don't want to file nil every year?

If you're registering for a PIN for the first time — say you're a university student applying for a HELB loan, or a diplomat posted to Kenya — ask for a PIN Without Obligation (PWO) instead of the standard PIN. Select "Yes" when iTax asks if you want a PWO during registration, and as long as you're genuinely not earning, you won't have an annual return to file at all (KRA, step-by-step guide for application of PIN Without Obligation, checked October 2026).

This mainly helps new applicants. If you already have a PIN registered with the Income Tax obligation — which is most people reading this — KRA's own guide says the ability to switch an existing PIN over to PWO was still being developed as of this guide. Your alternative, if you genuinely won't be earning for a long stretch, is to ask KRA to cancel the obligation or put your PIN on dormancy; both are handled through iTax or a KRA Tax Service Office, and you keep filing as normal until KRA confirms the change in writing. The moment you start earning anything — even a small side hustle — you'll need to add the Income Tax obligation back, and our list of side hustles for university students is a good place to start planning for that. Once you have a number to work with, run it through our Kenya PAYE calculator to see what you'd actually owe.

The deadline that's actually changing (and the one that isn't)

Right now, nil returns follow the same deadline as every other individual return: 30 June each year, for the previous calendar year's income. That doesn't change for the return you'd file by 30 June 2026, covering 2025.

From 1 January 2027, the Finance Act 2026 moves the deadline for individual taxpayers to the last day of the fourth month after the year of income ends — 30 April, since individuals use the calendar year (KRA, Finance Act 2026: What It Means for You, checked October 2026). KRA's own explainer describes this as covering "individual taxpayers, self-employed persons, partnerships" — the same Income Tax – Resident Individual obligation nil filers use — without carving out a separate, earlier date for nil returns. So a nil return for the 2026 income year, which you'd normally file in 2027, is due 30 April 2027, not 30 June 2027.

You may have seen reports suggesting nil filers get a shorter, separate deadline of 31 January. That figure was floated while the Finance Bill 2026 was still before Parliament, as part of an earlier Treasury proposal to give nil filers just one month after year-end. The version that was actually signed into law on 23 June 2026 doesn't carry that separate rule — it gives every individual taxpayer the same fourth-month deadline. Until KRA states otherwise in writing, 30 April 2027 is the date to plan around, not 31 January.

The penalty for filing late

The law sets the late filing penalty at 5% of the tax due or KES 2,000, whichever is higher (KRA, Taxpayer FAQs, checked October 2026). A nil return has no tax due, so 5% of that is nothing — leaving the flat KES 2,000. That amount is fixed the moment you miss the deadline; it doesn't grow the longer you leave it. What does cost you is the hold-up: an unfiled return can block a Tax Compliance Certificate, which comes up in job applications, tenders, loan approvals and some visa applications.

There's also a tax amnesty running at the moment: KRA is waiving penalties, interest and fines on tax liabilities due up to 31 December 2025, as long as the actual tax owed is cleared by 31 December 2026 (same KRA source). If you've got older, unresolved tax matters on your PIN alongside your nil filing, this is the window to deal with them.

Mistakes to watch out for

• Filing nil when you had tax withheld or an invoice in your name. The validation checks described above are built to catch exactly this, and it's likely to get flagged or rejected rather than quietly accepted.
• Paying a cyber café agent for something that takes five minutes on your own phone. A nil return has no figures to compute — there's nothing a paid agent does that you can't do yourself.
• Letting nil returns pile up for years without checking your options. If you'll genuinely have no income for a long stretch, ask about PIN cancellation or dormancy, or apply for a PWO if you're registering fresh.
• Not saving the acknowledgement receipt. You'll need it later, and iTax doesn't always make it easy to find again if you skip downloading it at the time.
• Assuming a PIN you "don't use" doesn't need a return. It does. The KES 2,000 penalty doesn't care why you didn't file.

For more on managing your money as a Kenyan taxpayer, browse our Kenya personal finance guides or the wider Kenya hub.

Frequently asked questions

Do university students need to file a KRA nil return?

Yes, if you already have a PIN registered with the Income Tax obligation and had no income during the year — which covers most students who got a PIN for a HELB application or an internship offer. If you're getting your very first PIN, ask for a PIN Without Obligation instead, and you can skip nil returns entirely for as long as you're not earning.

What if I had tax withheld but didn't really earn much?

File the real return, not a nil one. Withholding tax is an advance payment, not your final tax bill, and KRA's validation system now checks nil filings against withholding tax and eTIMS records. A nil return in that situation is likely to be rejected or flagged, even if the amount involved is small.

Can I close my KRA PIN instead of filing nil returns every year?

Not instantly, and not yet for everyone. KRA's PIN Without Obligation option currently works best for new PIN registrations. If you already have a PIN with the Income Tax obligation attached, ask KRA about cancelling the obligation or putting the PIN on dormancy — but keep filing until KRA confirms the change in writing.

Is the nil return deadline really moving to 31 January 2027?

Based on the Finance Act 2026 as actually signed into law, no. Nil returns follow the same 30 April 2027 deadline as any other individual return, for the 2026 income year onward. A separate, earlier one-month deadline for nil filers was part of an earlier proposal while the bill was still before Parliament, but it isn't in the version that passed.

What happens if I never file a nil return?

You'll owe a flat KES 2,000 late filing penalty once you do file, and an outstanding return can block a Tax Compliance Certificate — which comes up in job applications, tenders, loan approvals and some visa applications. It doesn't resolve on its own.

Do I need a P9 or any documents to file a nil return?

No. A nil return just needs your KRA PIN and iTax password — there's no income to document, so there's nothing to attach.