Filing nil returns on iTax can be confusing. Don’t worry, we’ve got you covered.
Are you a Kenyan taxpayer with no income to report? You still need to file a nil return. This keeps you tax compliant and avoids penalties.
Filing a nil return on iTax is simple and can be done in just a few steps.
We’ll walk you through the process to make sure you meet your tax obligations easily.
Getting started with iTax
Filing nil returns on iTax is a straightforward process.
You’ll need to understand what nil returns are, check if you’re eligible, and learn to navigate the iTax portal.
Let’s break down each step to make it easy for you.
What are nil returns?
Nil returns are tax filings you submit when you have no income to report. This applies if you’re unemployed, a student, or didn’t earn any income during the tax year.
It’s important to file nil returns to stay compliant with KRA regulations.
Filing nil returns shows the KRA you’re aware of your tax obligations. It helps avoid penalties (KES 2000) for non-filing. Even if you didn’t earn money, you must file to maintain a clean tax record.
Who can file nil returns?
You can file nil returns if you:
- Are unemployed
- Are a student without income
- Have a KRA PIN but no income
- Didn’t earn any money in the tax year
Having a KRA PIN doesn’t automatically mean you need to pay taxes. It just means you’re registered in the system.
Using the iTax portal
The iTax portal is your gateway to filing nil returns. Here’s how to get started:
- Go to the KRA iTax website
- Log in with your user ID and password
- Click on “Returns” in the menu
- Select “File Nil Return”
If you’ve forgotten your password, don’t worry. You can easily reset it on the iTax portal. Make sure to keep your login details safe and secure.
The iTax system is user-friendly. It guides you through each step of filing your nil return.
Take your time and read each section carefully. If you get stuck, KRA offers tutorials and customer support to help you out.
The filing process
Step-by-step guide to filing nil returns
Log in to your iTax account using your PIN and password.
Click on “Returns” in the top menu.
Select “File Nil Return” from the dropdown list.
Choose the tax obligation you’re filing for (e.g. Income Tax Resident Individual).
Select the relevant tax period.
Confirm that you have no income to declare.
Submit your nil return.
After submission, you’ll get a confirmation message. Keep this for your records. It’s proof that you’ve filed your return.
Tax period and return period
The tax period is the time frame your return covers. For most individual taxpayers, this is January 1 to December 31 each year.
The return period is when you can file your taxes. In Kenya, this usually runs from January 1 to June 30 of the following year.
It’s important to file within this period to avoid penalties. Even if you had no income, you must file a nil return.
Using the P9 form for employed individuals
If you’re employed, your employer gives you a P9 formA P9 form is a tax-deduction form issued by employers to their employees in Kenya. It serves as a comprehensive summary of an employee's financial inf....
This form shows your income and tax deductions for the year.
Teachers can download their P9 forms on T-Pay portal.
When filing a nil return, you don’t use the P9 form. You’re declaring that you had no income. But keep your P9 forms safe. You might need them if the KRA has questions about your nil return.
Remember, if you had any income at all, you can’t file a nil return. You must file a regular tax return instead.
Common issues and solutions
Filing nil returns on iTax can be tricky. You might face login problems, errors, or need help resetting your password. Let’s look at some common issues and how to fix them.
Troubleshooting login problems
Can’t log in to your KRA iTax portal? Don’t worry. Here are some quick fixes:
Check your internet connection. A weak signal can cause login failures.
Clear your browser cache and cookies. Old data can interfere with the login process.
Make sure you’re using the correct KRA PIN and password. Double-check for typos.
Try a different browser. Sometimes, browser issues can block access.
If you still can’t log in, the KRA system might be down. Wait a few hours and try again.
Understanding and resolving common errors
iTax errors can be frustrating. Here are some common ones and how to fix them:
“Invalid tax obligation” error: This means you haven’t registered for the tax type you’re trying to file. To fix it, go to the registration menu and sign up for the correct tax obligation.
“Incorrect date range” error: Make sure you’re filing for the right tax period. Check the start and end dates carefully.
“Submission failed” error: This often happens due to network issues. Try submitting your return again when you have a stable internet connection.
“Invalid file format” error: If you’re uploading documents, ensure they’re in the correct format (usually PDF).
If an error persists, take a screenshot. It will help when asking for support.
Password recovery and technical assistance
Forgot your password? No problem. Here’s how to recover it:
- Go to the KRA iTax login page.
- Click on the “Forgot Password” link.
- Enter your KRA PIN and the captcha code.
- Choose how you want to receive your password reset link (email or phone).
- Follow the link to set a new password.
For other technical issues, KRA offers several support options:
- Call the KRA contact center at 020 4 999 999
- Send an email to
- Visit your nearest KRA office for in-person help
Many cybercafés offer iTax filing services. They can be a great resource if you’re stuck.
After submission
Once you file your nil return on iTax, there are important steps to complete the process. You’ll receive confirmation of your filing and can obtain crucial certificates.
Acknowledging receipt of filing
After submitting your nil return, KRA will send you an acknowledgment receipt. This receipt serves as proof that you’ve filed your return. It’s important to save this document for your records.
The acknowledgment receipt contains key details:
- Your KRA PIN
- Date of filing
- Tax obligation type
- Filing period
You’ll receive this receipt via email. Make sure to check your inbox, including spam folders. If you don’t receive it within 24 hours, log into your iTax account to verify your submission status.
Obtaining tax compliance and clearance certificates
Once your nil return is processed, you can get your tax compliance certificate. This document shows you’re up-to-date with your tax obligations.
To get your certificate:
- Log into your iTax account
- Go to the “Compliance” section
- Select “Apply for Tax Compliance Certificate”
- Fill out the required information
- Submit your application
KRA usually processes these requests within 1-2 business days. You can download your certificate from your iTax account once it’s ready.
This certificate is often needed for various official purposes, so keep it handy.
Legal considerations and penalties
Consequences of late or non-filing
Failing to file your nil returns on time can lead to serious problems. The Kenya Revenue Authority (KRA) imposes penalties for late or non-filing.
The penalty for late filing is Ksh. 2,000 or 5% of the tax due, whichever is higher. This applies even if you owe no tax.
If you don’t file at all, you may face:
- A fine of up to Ksh. 100,000
- Imprisonment for up to one year
- Or both
The KRA can also charge interest on unpaid penalties. This makes your debt grow quickly because the interest compounds daily.
Don’t risk these penalties. File your nil returns before the deadline of June 30th each year.
Understanding the Tax Procedures Act
The Tax Procedures Act guides how the KRA handles tax matters. It covers filing, penalties, and appeals.
Key points you should know:
- The Act allows the KRA to waive penalties in some cases
- You can appeal against unfair penalties
- The KRA must give you notice before taking action
The Act also sets out your rights as a taxpayer. These include:
- The right to fair treatment
- The right to privacy
- The right to appeal decisions
Knowing your rights and duties helps you stay compliant and avoid issues with the KRA.