How to File a KRA Nil Return on iTax (2026)

If you have a KRA PIN with an income tax obligation but earned no income in the year, you still file a return: a nil return.

Steps on iTax

1. Log in at itax.kra.go.ke with your PIN and password.
2. Go to Returns, then File Nil Return.
3. Choose the tax obligation (for example Income Tax – Resident Individual).
4. Enter the return period and submit.
5. Download the e-return acknowledgement receipt.

Who should not file nil

If you had employment income (a P9 from your employer) or any other income, file a full return instead; see how to file KRA returns.

Deadline and penalty

Individual income tax returns are due by 30 June of the following year. The late filing penalty for individuals is 5% of the tax due or KES 2,000, whichever is higher; even a late nil return can attract the KES 2,000 penalty. KRA’s Finance Act 2026 summary says that from 1 January 2027, individuals will file by 30 April.

Frequently asked questions

Do I need to file a nil return?

Yes, if you have a KRA PIN with an income tax obligation and had no income in the year.

What is the penalty for a late nil return?

For individuals, 5% of tax due or KES 2,000, whichever is higher.

Is the deadline changing?

Yes. From 1 January 2027, individuals file by 30 April, per KRA’s Finance Act 2026 summary.

More: Tax calculators · PAYE calculator · Guides

Sources

• KRA – How to File Nil Returns on iTax (checked 13 October 2026)
• KRA – Filing Returns on iTax (FAQs) (checked 13 October 2026)
• KRA – Individual Income Tax (filing dates and penalties) (checked 13 October 2026)
• KRA – Finance Act 2026: What It Means for You (checked 13 October 2026)