Everyone with a KRA PIN must file a return every year, even if they earned nothing. A nil return says you had no taxable income in the year. The deadline for the previous year's return is 30 June. Filing late attracts a penalty, even when you owe no tax.
Should you file a nil return?
| Your situation last year | What to file |
|---|---|
| No income at all (e.g. student, unemployed) | Nil return |
| Employed, with PAYE deducted by your employer | A normal income tax return, using your P9 form, not a nil return |
| Business or rental income | A normal return for that income |
Note: If you were employed for any part of the year, ask your employer for your P9 form and file the employment return instead.
File the nil return
- Go to itax.kra.go.ke, enter your KRA PIN and click Continue.
- Enter your password and the answer to the security question (a small sum), then click Login.
- In the menu, open Returns and choose File Nil Return.
- Under tax obligation, choose Income Tax – Resident Individual, then click Next.
- Check the return period: it should be 1 January to 31 December of last year. iTax fills this in for you.
- Click Submit.
- iTax shows an e-Return Acknowledgement Receipt. Download it and keep it. A copy is also sent to your email.
Forgot your password?
On the login page, enter your PIN, click Forgot Password/Unlock Account and follow the steps. A new password is sent to the email address you registered with.
Late or missed returns
If you missed a year, you can still file the nil return for it: choose that year's period when filing. A late filing penalty may already have been added to your account; you can see it under your iTax ledger. If you think it was added in error, contact KRA.