Filing tax returns is a mandatory requirement for all registered taxpayers in Kenya, even if you had no income during the tax period. The Kenya Revenue Authority (KRA) requires individuals and businesses to submit their returns, includingย Nil Returns, to remain compliant. If youโre unsure how toย file KRA Nil Returnsย on the iTax portal, this guide will walk you through the process in simple steps.
What is a KRA Nil Return?
A Nil Return is a declaration made to KRA indicating that you had no taxable income or business activity during a specific period. Filing Nil Returns helps you avoid penalties for non-compliance.
Who Should File a Nil Return?
- Individuals with a KRA PIN but no income.
- Businesses that were inactive during the tax period.
- Anyone required to file returns but had no taxable transactions.

Step-by-Step Guide to File KRA Nil Returns on iTax
1. Log in to the KRA iTax Portal
- Visit the KRA iTax portal:ย https://itax.kra.go.ke
- Enter yourย KRA PINย andย password.
- Complete theย two-factor authenticationย (if enabled).
- On the dashboard, click onย โReturnsโ.
- Selectย โFile Nil Returnโ.
3. Select the Tax Obligation
- Choose the relevant tax obligation (e.g.,ย Income Tax โ Resident Individualย for individuals).
- Clickย โNextโ.
4. Fill in the Required Details
- Enter theย tax periodย (e.g., JanuaryโDecember for annual returns).
- Confirm that you hadย no incomeย during the period.
- Review the details before submission.
5. Submit the Nil Return
- Clickย โSubmitโย to file your Nil Return.
- Youโll receive anย acknowledgment slipย as proof of filing.
6. Download the Acknowledgment Receipt
- Go toย โReturnsโย >ย โFiled Returnsโย to view or download your receipt.
Important Notes
- Deadlines:ย Ensure you file before the due date (usually 30th June for individuals).
- Penalties:ย Late filing may attract fines (Ksh 2,000โ20,000).
- No Income?ย You must still file to stay compliant.
Conclusion
Filing KRA Nil Returns is quick and straightforward on the iTax portal. By following these steps, you can avoid penalties and maintain good standing with KRA.
Have questions? Drop them in the comments below!

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