Everyone with a KRA PIN must file an income tax return every year by 30 June, even in a year with no income. If you had no taxable income at all, that return is a nil return. It takes a few minutes on iTax.

Should you file a nil return?

Yes, if you had no income in the year: a student, someone unemployed all year, or someone who got a PIN for a car, land or a bank account but earns nothing.

No, if you had any of these:

  • A salary. File the employment income return with your P9 instead, even though PAYE was already deducted. See Filing your return with a P9.
  • Business or freelance income. File a full return with your income and expenses. See Freelancing in Kenya.
  • Rent that you did not already pay monthly rental income tax on.

Filing a nil return when you had income is a false return, and KRA can see what your employer, bank and clients report against your PIN.

Step by step

  1. Go to itax.kra.go.ke and log in with your PIN (or ID number) and password. Solve the small sum on the screen.
  2. Open Returns, then File Nil Return.
  3. Choose Income Tax - Resident Individual as the tax obligation and click Next.
  4. The return period is filled in for the previous year (January to December). Check it, then Submit.
  5. Download the e-Return acknowledgement receipt, and keep it.

That is all. There is nothing to pay.

Forgot your password?

Use Forgot password on the login page. The reset goes to the email address registered on your PIN. If you no longer use that email, you have to update it through KRA - by raising an issue on the iTax portal, calling the contact centre, or visiting a KRA service office with your ID.

The deadline and penalties

  • Deadline: 30 June for the previous calendar year.
  • Late filing penalty: KES 2,000 for an individual, or 5% of any tax due if that is higher - even on a return that shows no tax.
  • Old years: if you missed earlier years, you can file those nil returns too. Penalties may already have been charged against your PIN; you can apply on iTax for them to be waived, giving your reasons.

Other tax obligations

When you file, iTax may list other obligations on your PIN, such as VAT or turnover tax, that you signed up for by mistake. Each registered obligation needs its own returns, including nil ones, until it is removed. If an obligation does not apply to you, apply to deregister it on iTax rather than leaving it to build up penalties.

Next