Short answer? Yes.
Whether you’re in between jobs, recently graduated, or not earning an income — as long as you have a KRA PIN, you’re expected to file an annual tax return.
But don’t worry, it doesn’t have to be complicated.
🚨 Why You Still Need to File
The Kenya Revenue Authority (KRA) treats your PIN as active unless it’s officially deactivated. That means:
💡 Even if you made zero income, you’re still required to file a Nil Return.
Filing a Nil Return is a way of saying:
“I didn’t earn anything taxable this year, but I’ve complied.”
🕒 What If I Missed the 30th June Deadline?
You may face a penalty of KES 2,000 — but it’s still important to file as soon as possible to avoid further consequences.
In some cases, you can apply for a waiver of the penalty — especially if you file quickly and explain your situation.
✅ How to File a Nil Return (In Brief)
- Login to iTax portal
- Choose File Return → Income Tax Resident Individual
- Select Nil Return → Enter year (e.g., 2024)
- Submit and download acknowledgment receipt
It only takes 5 minutes — even on a phone.
🙋 Need a Hand?
You’re not alone. Many students and first-time earners are caught off guard by this rule.
At Ushuru.com, we offer:
- Step-by-step guides
- Free tax tools and checklists
- 1-on-1 help (if you get stuck)
👉 Want help filing your Nil Return?
Click here to book a free session
💬 Final Word
It might feel unnecessary to file a return when you’ve had no income — but it’s better to stay compliant and avoid fines. Filing a Nil Return is free, fast, and shows you’re up to date.
Your future self will thank you for it.
📌 Bookmark Ushuru.com for practical tax tips, tools, and simple answers — no jargon, no stress.