How to File KRA Nil Returns in Kenya (For Unemployed Individuals – 2025 Guide)

Filing your KRA returns is mandatory in Kenya, even if you're unemployed, a student, or have no income. Most people assume taxes only apply when you’re earning, but once you have a KRA PIN, the Kenya Revenue Authority (KRA) expects you to file returns every year.

This blog from Amos Peter Blogs provides a clear, step-by-step guide on how to file KRA Nil Returns online in under 5 minutes. Whether you're a recent graduate, between jobs, or waiting for your first job, this guide is tailored for you.

Who Should File Nil Returns?

You must file a KRA Nil Return if:

• You are unemployed and didn’t earn any income during the previous year.

• You are a student with a KRA PIN.

• You are not engaged in any business or formal employment.

Failing to file can result in a penalty of Ksh 2,000, so make sure you file before June 30 each year.

Step-by-Step: How to File KRA Nil Returns Online (2024)

Step 1: Go to the KRA iTax Portal

Visit: https://itax.kra.go.ke

Step 2: Log In to Your KRA iTax Account

• Enter your KRA PIN and click "Continue"

• Enter your Password

• Solve the arithmetic security check and log in

If you’ve forgotten your password, click “Forgot Password” and reset it via email.

Step 3: File the Nil Return

• From the top menu, click “Returns” > “File Nil Return”

• Under Tax Obligation, select:
  Income Tax - Resident Individual

• Your PIN auto-fills. Click “Next”

Step 4: Enter the Tax Return Period

• Set the return period as:
  From: 01/01/2024
  To: 31/12/2024 (or previous year as applicable)

• Skip the “Wife PIN” field

• Click “Submit”

Step 5: Download the Acknowledgment Receipt

• After submission, a success message will appear

• Click “Download Return Receipt”

• Save it for your records as proof of compliance

Why Filing Nil Returns is Important

• Avoid penalties of Ksh 2,000

• Maintain a clean and active tax status

• Required for job applications, HELB processing, visa applications, and loan requests

• Ensures you're compliant with Kenyan tax regulations

Pro Tips

• Always file before the June 30 deadline

• Keep your email updated on iTax to receive alerts

• Once you get a job or start a business, update your tax profile

More Tax Guides Coming Soon

Look out for upcoming articles on:

• Filing KRA returns with a P9 form

• Resetting your iTax password

• Business PIN returns

• How to apply for a Tax Compliance Certificate (TCC)

Conclusion

Filing your KRA Nil Return is easy, fast, and essential. Even if you’re not earning, it’s a legal requirement and helps you stay compliant. The entire process takes only a few minutes and can be done from your phone or computer.

Need help? Leave a comment on the blog or reach out directly.
Let’s stay tax-compliant, the smart way.