How to File KRA Nil Returns in 2026 — Free, in 3 Minutes
File your KRA nil returns yourself on iTax in under three minutes — free. The exact 2026 steps, the deadline and penalty, and how to know whether you should be filing nil at all.
You do not need to pay a cyber café KES 100–200 for this. Filing nil returns is free on KRA’s iTax portal and takes about three minutes. Here is exactly how — and, just as important, how to know whether you should be filing nil at all.
What you’ll need
- Your KRA PIN
- Your iTax password (forgot it? see the FAQ below — you can reset it in two minutes)
- Three minutes, and any phone or laptop
Step by step
- Go to itax.kra.go.ke and log in with your KRA PIN and password. Enter the arithmetic security stamp it shows you.
- On the top menu, click Returns → File Nil Return.
- Under Tax Obligation, select Income Tax – Resident Individual. Click Next.
- Confirm the return period — for returns filed in 2026 that is 01/01/2025 to 31/12/2025. It auto-fills; leave it.
- Click Submit, then confirm on the pop-up.
- iTax generates an e-Return Acknowledgement Receipt. Download it (PDF) and keep it — that is your proof of filing.
That’s it. You’ve filed.
Deadline & penalty
- Deadline: file by 30 June 2026 for the 2025 year of income.
- Late penalty (individuals): KES 2,000, and unfiled returns can hold up your Tax Compliance Certificate.
Earned income this year? Don’t file nil — do this instead
If you had a salary, a business, freelance work, or rental income, you file a normal return, not nil. Three of our free tools make that painless:
Know your numbers
Take-Home Pay & PAYE calculator →
See your PAYE, SHIF and NSSF for the year — the figures you'll enter on the return.
Employed?
Payslip Generator →
Lost your payslips or P9? Rebuild compliant Kenyan payslips — PAYE, SHIF, NSSF, Housing Levy.
VAT or rental?
KRA Tax Calculator →
PAYE, VAT and rental income worked out on current KRA rates.
Not sure which?
Ask Mjuzi, our free AI →
Describe your situation in plain English and get pointed to the right return.
Frequently asked
Is filing nil returns really free?
Yes — it is 100% free on the KRA iTax portal. Anyone who charges you is charging for convenience, not for the filing itself.
I was employed for part of the year — can I file nil?
No. Any income at all means you must file a normal return, not a nil return. Filing nil understates your income and can cause problems when you later need a Tax Compliance Certificate.
I am a student with no income — do I still need to file?
Yes, if you have a KRA PIN. Once a PIN is issued, KRA expects a return every year, and a nil return is how you declare that you had no income.
What if I forgot my iTax password?
On the iTax login page, click Forgot Password / Unlock Account. A new password is emailed to the address on your KRA profile. If that email is outdated, update it with KRA first.
What happens if I miss the deadline?
Individuals face a KES 2,000 penalty for a late income tax return, and it can hold up your Tax Compliance Certificate until it is cleared.
Do I need to file to get a Tax Compliance Certificate (TCC)?
Yes. You must be up to date on all your returns — nil or actual — before KRA will issue a Tax Compliance Certificate.
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