placeholder="blur" blurDataURL=https://res.cloudinary.com/dmasnyzk8/image/upload/w_20,h_20,q_1,f_jpg,e_blur:800/v1787745322/or8ywypakfjhd0q3y16j.pngWho Should File a Nil Return
Anyone with an active KRA PIN but no income (employment, business, rent, freelance, etc.) for the year.
Requirements
KRA PIN
iTax password
Access to email/phone linked to your iTax account
Internet connection.
Step‑by‑Step: How to File Nil Returns
Open iTax Portal
Visit the official portal: itax.kra.go.ke.
Log In
Enter your KRA PIN → Continue → enter password → solve security stamp → Login.
Navigate to Nil Return
Go to Returns → File Nil Return.
Fill the Nil Return Form
Type: Self
Tax Obligation: Income Tax – Resident Individual
Confirm the return period (auto‑filled).
Click Submit.
Download Acknowledgement Receipt
Save the PDF receipt showing your PIN, filing date, period, and acknowledgement number.
Filing Deadline
Annual filing period: 1 January – 30 June each year.
Applies to income for the previous calendar year.