How to File KRA Nil Returns on iTax in 2026 (Step-by-Step)
How to File KRA Nil Returns on iTax
If you have a KRA PIN but earned no income in the previous year - for example as a student, an unemployed person or someone who registered a PIN for a specific purpose - you must still file a nil return every year. It takes about five minutes and avoids a penalty.
Who Should File a Nil Return?
- Students and unemployed people with a KRA PIN
- People who had no taxable income from employment, business or rent in the year
- Business owners whose business did not trade for the whole year
Do not file a nil return if you had any income. If you were employed for even part of the year, you must file an employment return using your P9 - see how to file returns with a P9. Filing a nil return when you had income is a false declaration.
Deadline
The annual return for the previous year is due by 30 June. For income year 2025, the deadline was 30 June 2026. Late filing attracts a penalty of KES 2,000 (or 5% of tax due, whichever is higher) - even on a nil return.
Step-by-Step
- Log in to itax.kra.go.ke with your KRA PIN and password.
- Hover over Returns in the menu and click File Nil Return.
- Under Tax Obligation, select Income Tax - Resident Individual and click Next.
- The return period is filled in automatically (1 January to 31 December of the previous year). Confirm it.
- Click Submit.
- Download the e-Return acknowledgement receipt - keep it as proof of filing.
You can also file nil returns on the KRA M-Service app.
Common Problems and Fixes
- "You have already filed a return for this period": you, your employer or an agent already filed. Check under Returns, then Consult and Acknowledge e-Returns.
- Wrong obligation listed: if your PIN has obligations like VAT or Turnover Tax you no longer need, apply to deregister them on iTax, otherwise they need monthly returns too.
- Forgot password: use "Forgot Password" on the login page.
- Penalty already raised: file the return, then apply for a waiver on iTax under Debt and Enforcement, giving your reasons.
Why It Matters
Filing on time keeps your tax record clean, which you need for a tax compliance certificate - required for government tenders, many jobs and some licences.
Nil Return vs Employment Return vs Business Return
| Your situation last year | Return to file |
|---|---|
| No income at all | Nil return |
| Employed for any part of the year | Employment income return using your P9 |
| Business income (sole proprietor) | Income tax return declaring business income, or Turnover Tax returns if registered for TOT |
| Rental income | Monthly rental income tax, or income tax return depending on your regime |
| Employment plus side income | Full return declaring all income |
If you are not sure which applies, choose based on whether you received any income during the year.
How to Check Your Filing History
On iTax, open Returns and then Consult and Acknowledge e-Returns. You will see every return filed on your PIN, including the period and date. Download receipts and keep them, especially if you are applying for a job, tender or loan that requires a tax compliance certificate.
Getting a Tax Compliance Certificate
After filing your returns and clearing any balances, you can apply for a Tax Compliance Certificate (TCC) on iTax under Certificates. A TCC is valid for twelve months and is commonly required for government jobs, tenders, certain licences and some bank services. Missing returns - even nil returns - are one of the most common reasons a TCC is refused.
Using the KRA M-Service App
The KRA M-Service app lets you file nil returns, check your PIN and make payments from your phone. Log in with your PIN and iTax password, choose the nil return option, select the obligation and submit. You receive the same acknowledgement as on iTax.
Frequently Asked Questions
Do students have to file KRA returns? Yes. Anyone with a KRA PIN must file annually; students with no income file a nil return.
Can I file nil returns for previous years? Yes. You can file returns for past years on iTax. Late returns attract the late filing penalty, but filing them stops the problem from growing and you can apply for a waiver.
What happens if I never file? Penalties accumulate for each unfiled year, and you will not get a tax compliance certificate until your filing is up to date.
Is filing nil returns free? Yes. Filing on iTax or the M-Service app is free. You may choose to pay a cyber cafe or agent for help, but the government charges nothing.
A Quick Annual Checklist
- Confirm you had no income for the whole year before choosing a nil return.
- Log in to iTax well before 30 June to avoid last-minute portal slowdowns.
- Remove obligations you no longer need, such as VAT or Turnover Tax, so they do not create monthly filing duties.
- Download and store the acknowledgement receipt each year.
- Update your email and phone number on iTax so you can recover your password.