How to File Nil Tax Returns on KRA's iTax 2025

As the June 30 deadline fast approaches, Kenyans are advised to file their tax returns covering the income earned between January 2024 and December 2024. This filing covers all forms of income (or lack thereof), cutting across salaried individuals, self-employed, and even the unemployed.

In this article, we break down the step-by-step process of filing nil returns for individuals who did not earn an income in the period.

What are Nil Tax Returns on iTax

NIL returns on iTax (the Kenya Revenue Authority's online tax system) refer to tax filings where an individual or business declares that they had no income or taxable transactions during a specific tax period. This means there were no earnings, business activity, or any form of income that would attract tax, and thus, no tax is due. Filing NIL returns is especially common among students, unemployed individuals, or dormant businesses.

Despite having no income, all registered taxpayers in Kenya, including those with a KRA PIN, must file annual tax returns. Failing to submit NIL returns can result in penalties. The process can be done easily through the iTax portal.

Requirements to File Nil Returns on KRA's iTax 2025

• Your KRA iTax PIN
• Your KRA iTax Password

How to File Nil Returns on KRA's iTax in 2025

Individuals who did not make an income in the whole of 2024 and hold a KRA PIN are required to file Nil returns. They include students, unemployed individuals and business that did not register an income.

Step 1: On your web browser, visit the KRA iTax portal and log in to your iTax account using your KRA PIN number and iTax Password.

You should see the dashboard below after successfully logging into your KRA iTax account.

Step 2: Click on Returns in the top panel menu, then on the 'File Nil Return' tab.

Step 3: You will be taken to a page that requires your input once you have selected the Nil e-Return.

In the 'Type' section, select 'Self' from the drop-down arrow. The system will automatically populate your KRA PIN Number and in the Tax Obligation, select 'Income Tax Resident', then Click 'Next' to proceed.

Step 4:  Proceed to fill the Income Tax - Resident Individual Nil e-Return form. 

Once done, click on the submit button to move on to the next step.

Step 5: Upon successful submission of your KRA Nil Returns, a return receipt will be generated with an acknowledgement number, download that receipt.

Step 6: Lastly, print the KRA e-Return Acknowledgement Receipt that you downloaded as this serves as proof that you have successfully filed the KRA Nil Returns for the year in question.

How to Reset Your KRA iTax Password

Follow the steps below to reset your KRA password on the iTax portal in case you have forgotten your password.

Step 1 - Type or paste https://itax.kra.go.ke/KRA-Portal/ on your web browser.

Step 2 - Enter your KRA PIN in the User ID section then click on the 'Continue' button to proceed to the next step.

Step 3 - Click on 'Forgot Password' locate at the bottom of that page

Step 4 - Next, you will be required to solve an arithmetic question. Once done, click 'Submit'.

Step 5 - You will then be taken to a new page informing you that your KRA Password has been mailed to you.

Step 6 - Head over and log in to your iTax Registered Email Address where you will find the new KRA Reset Password.

You will then revisit the KRA iTax Portal login page as outlined earlier above.

Once you enter your new KRA Password and confirm the same, you will get a pop-up notification from KRA informing you that you have successfully changed your password.