1. Home
  2. Technology & Gadgets
  3. How to File KRA Nil Returns in Kenya in 2025: Everything You Need to Know
Technology & Gadgets

How to File KRA Nil Returns in Kenya in 2025: Everything You Need to Know

  • BY waceke
  • May 26, 2025
kra center

Filing KRA Nil Returns is a mandatory requirement for all Kenyans with a Kenya Revenue Authority (KRA) Personal Identification Number (PIN) who have no taxable income in a given financial year. Whether you’re a student, unemployed, or running an inactive business, submitting Nil Returns ensures compliance with Kenya’s tax laws and avoids penalties. With the 2025 deadline set for June 30, understanding how to navigate the iTax portal or KRA M-Service App is crucial for a seamless process.

What Are KRA Nil Returns and Why Are They Important?

KRA Nil Returns are tax declarations filed by individuals or businesses with no taxable income or transactions during a specific tax year. According to the KRA, every registered taxpayer with a PIN must file returns annually, even if they earned no income, to maintain compliance under the Income Tax Act. Nil Returns signal to the KRA that you had no economic activity subject to taxation, ensuring transparency and avoiding penalties.

Why File Nil Returns?

  • Legal Compliance: Mandatory for all PIN holders to avoid fines.
  • Avoid Penalties: Late or non-filing incurs a KSh 2,000 penalty for individuals or KSh 20,000 for non-individuals.
  • Access to Services: Required for loans, permits, or government services.
  • Prevent Audits: Reduces KRA scrutiny.
  • Future Proofing: Ensures a clean tax record for future income.

Who Needs to File KRA Nil Returns?

  • Unemployed Individuals: No job or income source.
  • Students: No employment income.
  • Inactive Businesses: No operations during the tax year.
  • Non-Residents: No Kenyan income.
  • PIN Holders with No Transactions: No taxable activity.

Requirements for Filing KRA Nil Returns

  • KRA PIN: 11-digit identifier.
  • iTax Password: Created during PIN registration.
  • Internet Access: For itax.kra.go.ke or KRA M-Service App.
  • Device: Smartphone, laptop, or computer.
  • Registered Email/Phone: Linked to your iTax account.

Step-by-Step Guide to Filing KRA Nil Returns

Method 1: Filing Nil Returns via the iTax Portal

  1. Access the iTax Portal: Visit itax.kra.go.ke/KRA-Portal/.
  2. Log In: Enter KRA PIN, password, and solve the security stamp.
  3. Navigate to Returns: Select “File Nil Returns” from the “Returns” dropdown.
  4. Select Tax Obligation: Choose “Income Tax – Resident Individual” and click “Next.”
  5. Specify Return Period: Verify the period (e.g., 2024) and click “Submit.”
  6. Confirm Submission: Click “Yes” to submit.
  7. Download Receipt: Save the e-Return Acknowledgement Receipt.
  8. Check Email: Keep the confirmation email.

Method 2: Filing Nil Returns via the KRA M-Service App

  1. Download the App: Install from Google Play or App Store.
  2. Log In: Use KRA PIN and password.
  3. Select File Returns: Tap “File Nil Returns.”
  4. Choose Tax Obligation: Select “Income Tax” and confirm period.
  5. Submit: Check declaration box and tap “Submit.”
  6. Save Receipt: Download and keep the receipt.

Method 3: Seeking KRA Assistance

  • Email: callcentre@kra.go.ke with PIN and ID.
  • Call Centre: +254 711 099 999.
  • Social Media: @KRACare on X, Facebook, or WhatsApp.
  • KRA Office: Visit with ID and PIN details.

Troubleshooting Common Issues

  • Forgotten Password: Reset via “Forgot Password” on iTax.
  • No PIN: Register on iTax with National ID.
  • System Errors: Clear cache or try off-peak hours.
  • Incorrect Filing: File an amended return via iTax.

Risks of Filing Nil Returns Incorrectly

  • Assessments: KRA may detect unreported income.
  • Penalties: Fines plus 5% monthly interest.
  • Audits: Possible inspection of records.
  • Compliance Issues: Limits access to services.

Best Practices

  • File early (January 1–June 30, 2025).
  • Save receipts and emails.
  • Update iTax profile.
  • Use official KRA platforms.
  • Check filing status on iTax.

Recent Developments in 2025

  • eCitizen Integration: Limited to PIN verification.
  • M-Service App Upgrades: Faster OTP and biometric login.
  • Data Analytics: Increased scrutiny of Nil Returns.
  • Compliance Campaigns: Encourages early filing.

Why Compliance Matters

  • Enhances transparency.
  • Funds development.
  • Reduces tax evasion.
  • Empowers citizens.

Filing KRA Nil Returns in 2025 is a simple, critical task for PIN holders with no taxable income. Using iTax or the M-Service App, you can comply in minutes, avoiding penalties and maintaining a clean tax record. Start early, use official channels, and keep records to ensure compliance.