INDEPENDENT HOW-TO GUIDE
Understand KRA nil returns
Understand when a nil return is appropriate and how to file one using KRA’s current service instructions.
A nil return is not a general substitute for an income tax return. KRA says taxpayers with an Income Tax obligation must file for the relevant year even when they had no income, but the nil-return option is only suitable when there is no income to declare under that obligation.
01
Before you begin
- Confirm the tax obligation and year you need to file. A KRA PIN with an Income Tax obligation generally still requires an annual return even if you had no income.
- Do not choose a nil return if you earned income that must be declared, including income from employment, business, online work, farming or other sources.
02
Steps to follow
- Confirm that a nil return fits your situationCheck KRA’s current filing guidance for the relevant tax year and obligation. If you had income to declare, use the appropriate return rather than filing nil.
- Choose an official filing routeKRA lists a NIL-return service through *222*5# and also provides the iTax filing route. Open KRA’s current simplified-services guide for its latest *222*5# instructions.
- If using iTax, sign in safelyOpen https://itax.kra.go.ke, verify the address and sign in with your own credentials.
- Open the nil-return optionIn iTax, open “Returns” and select the NIL-return option. Follow the prompts for the applicable tax obligation and filing period.
- Review the obligation and periodCheck that the selected return type and year are correct. Do not submit a nil return if the information does not match your circumstances.
- Submit and keep proofSubmit the return and save the acknowledgement or reference provided by KRA. If the menu or instructions differ, stop and consult KRA’s current official guide.
03
Important notes
- KRA’s filing guidance states that a person with an Income Tax obligation must file an annual return even where there was no income.
- A nil return may be inappropriate if you received income or have other tax obligations that require a different return. Check your own position with KRA if unsure.
- AGI does not determine your tax status or file returns on your behalf.