Updated Guide for Individuals & Businesses in Kenya
📅 Updated July 2025
📌 Tags: iTax, Nil Return, KRA Filing, Income Tax, Kenya Tax Help
✅ What Is a Nil Return?
A Nil Return is a tax return submitted when a taxpayer has no income or transactions to declare during a tax period. Filing it shows compliance, even if you earned nothing.
👤 Who Should File a Nil Return?
You should file a Nil Return if:
- You had no income in the year (students, unemployed, or abroad)
- Your business was dormant with no sales or expenses
- You’re a KRA PIN holder (individual or company) not currently trading
- You’re a landlord with no rental income during the year
⛔ Penalties apply if you don’t file, even with no income!
🧭 Step-by-Step: How to File a Nil Return on iTax
🖥️ You’ll need:
- Your KRA PIN
- Your iTax password
- A stable internet connection
🔢 Step 1: Login to iTax Portal
👉 Go to: https://itax.kra.go.ke
Enter your PIN and password. Complete the CAPTCHA and log in.
📄 Step 2: Choose “File Nil Return”
- Hover over “Returns” tab
- Click File Nil Return
- Choose tax obligation (e.g., Income Tax – Resident Individual)
📅 Step 3: Select Return Period
- For 2024 returns, select From 01/01/2024 To 31/12/2024
- Click Submit
✅ Step 4: Acknowledge and Download Receipt
You’ll see a receipt acknowledgment — download and save it.
🎉 You’re done!
💬 Common Questions
❓ What if I skip filing?
💸 Penalty: Ksh 2,000 for individuals, Ksh 20,000 for companies.
❓ Can I file from my phone?
Yes. iTax is mobile responsive. Use Chrome browser on your phone.
❓ How do I know if I qualify for a Nil return?
If you earned zero taxable income — you likely qualify. Still unsure? Contact Ushuru.com
📌 Pro Tip:
Even students and job seekers with KRA PINs must file a Nil return — failing to do so creates compliance issues later when applying for jobs or government tenders.
🙋 People Also Ask (FAQs)
Q: What is the deadline for filing a Nil return?
A: 30th June of the following year (e.g., 30/06/2025 for 2024 return).
Q: Can I file for previous years?
A: Yes — file under “File Amended Return”.
Q: Do inactive businesses need to file?
A: Yes, every PIN must file — even if no business activity.
📣 Call to Action:
👉 Not sure how to file? [Let Ushuru help you] — we’ll walk you through it!
Want regular tax tips? [Join our email list] for checklists, updates & guides.
🔁 Summary Table
| Step | Action | What to Do |
|---|---|---|
| 1 | Login | Go to iTax and log in |
| 2 | File Nil Return | Choose return type & obligation |
| 3 | Select Return Period | Use correct tax year dates |
| 4 | Submit & Download | Save receipt for proof |
🔗 Bonus Tip:
You can also file via eCitizen under the new KRA section.
