If you had no income in 2025 but have a KRA PIN, you are still legally required to file a tax return. The penalty for failing to file — even when you have zero income — is KES 2,000 per month that the return remains unfiled.
Filing a NIL return takes about 2 minutes.
Method 1: iTax (Online)
- Go to itax.kra.go.ke and log in with your KRA PIN and password
- Click Returns → File Returns
- Select "Income Tax — Resident Individual"
- Select "Nil Return"
- Set the return period: 01/01/2025 to 31/12/2025
- Click Submit
- Download your Acknowledgement Receipt as proof of filing
Method 2: KRA Shuru WhatsApp Bot
- Send any message to 0711 099 999 on WhatsApp
- Follow the menu to select Tax Returns → Nil Return
- Follow the prompts to confirm and submit
Method 3: USSD
Dial *222# → select KRA Services → follow the NIL return prompts.
Method 4: KRA M-Service App
Download the KRA M-Service app from the Play Store or App Store, log in with your PIN, and file a NIL return from the Returns menu.
Important Notes
- NIL returns are free to file — there's no fee.
- You still need to file a NIL return for each tax type you're registered for (e.g., if you're VAT-registered, you need a NIL VAT return each month you had no transactions).
- If you have unfiled returns from previous years, file them now. The KES 2,000/month penalty accrues for each year and each tax type separately.