If you have a Kenya Revenue Authority (KRA) PIN number, then you are required to file your income tax returns by June 30 every year. Kenyan law requires anyone with a personal identification number (PIN) to file a return annually, including a nil return.

If you are in employment or have a business, then you are required to declare the income you earned during the year. You can find the process of filing those returns here

If you however, do not have an income for any reason, then you can file what is known as a nil return. All taxpayers must file their returns and nil returns before 30th June of each year.

To file a nil return, you need to do the following;

Step 1

Once you log into your account on the KRA iTax system you will find this home page. Since in this instance we are submitting the annual returns, click on the Returns menu.

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Step 2

In the event that you don’t have any source of income, choose the File Nil Return option.

In case you have already filed your return but discover that you input erroneous information. You have the option of redoing the return and filing it again. In this case you will choose the second option which is ‘File Amended Return’. You can also view the return that you have filed.

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Step 3

After you have submitted the return, you will receive an acknowledgement number and an email confirming that you have successfully submitted your return.


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