File a KRA nil return on iTax
Kenya Revenue Authority · sources read 2 Oct 2026
If you have a KRA PIN but had no income, you still must file a nil return every year. Your 2026 nil return is due by 30 April 2027: the law moved the deadline from 30 June, but KRA's page still says 30 June. Log in to iTax, open Returns, pick the nil return option and submit.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- 30 Apr 2027 Nil return for the 2026 year is due by 30 April 2027
- Deadline
- 31 Dec 2026 Last day to file missed returns for 2025 or earlier under KRA's tax amnesty
- Where
- Online on the KRA iTax portal, or on the KRA M-Service App
Steps
- Log in to iTax with your KRA PIN and password. Go to Returns, choose the nil return option and submit.
- Prefer your phone? You can also file a nil return on the KRA M-Service App.
- File any time from 1 January to 30 April for the year that just ended. Repeat every year you have no income.
Watch out
- KRA's website still says 30 June. That's the old rule. Finance Act 2026 moved the deadline to 30 April from 1 January 2027, so don't wait for June.
- A late return costs 5% of the tax due or KSh 2,000, whichever is higher. With no tax due, that means KSh 2,000.
- Missed nil returns for 2025 or earlier? File them by 31 December 2026 and the late-filing penalty is waived automatically under KRA's tax amnesty.
- Having no income does not excuse you. Every individual with a KRA PIN must file every year.
Who can apply
- Anyone with a KRA PIN who has no income to declare for the year
- A business PIN that has not traded
Official sources (5)
- Individual Income Tax kra.go.ke · read 1 Oct 2026
- FAQs: Filing Returns on iTax kra.go.ke · read 1 Oct 2026
- Tax Amnesty on Interest, Penalties and Fines (public notice) kra.go.ke · read 1 Oct 2026
- Finance Act, 2026 (No. 19 of 2026), Kenya Gazette Supplement No. 157 kra.go.ke · read 2 Oct 2026
- iTax portal itax.kra.go.ke · read 1 Oct 2026