If you earned no income in the last financial year, you are still required by law to tell the Kenya Revenue Authority (KRA) exactly that. This is what nil returns are — a formal declaration that you had zero taxable income during the year. Filing is not optional. Whether you are a student, unemployed, or simply did not earn anything formal, if you have a KRA Personal Identification Number (PIN), the law requires you to file. Missing the deadline attracts penalties, and those penalties are enforced.
This guide walks you through everything you need to know to file your KRA nil returns in 2026 — from logging in to downloading your acknowledgement slip — in plain, practical steps.
What Are KRA Nil Returns and Who Must File Them?
Nil returns are an annual tax filing submitted through the KRA iTax portal by any person who holds a KRA PIN but had no taxable income during the previous year. This includes salaried employees who were between jobs, students who registered for a PIN to open a bank account or apply for the Higher Education Loans Board (HELB), boda boda operators and small traders who are registered but did not file accounts, and anyone else with a PIN who was not actively earning.
If you have a KRA PIN, you must file. The assumption that nil returns only apply to employed people is one of the most common and costly misconceptions in Kenya. KRA does not distinguish — if your PIN is active and you do not file, the system will flag you and penalties will apply automatically.
The 2026 Filing Window: May 1 to June 30 — Penalties Explained
The annual income tax return deadline in Kenya falls on June 30 each year. For the 2026 filing season, the window opens on May 1, 2026 and closes at midnight on June 30, 2026. This applies to individual returns, including nil returns.
If you miss this deadline, KRA imposes a late filing penalty of KSh 2,000 for individuals. While that may not sound severe, the penalty is applied per year, meaning if you have not filed for multiple years, the fines stack. KRA has also been known to flag non-filers during PIN verification checks — a problem that surfaces when you are trying to open a bank account, apply for a government tender, or process documents through eCitizen. Filing on time costs you nothing. Filing late costs you money and delays.
What You Need Before You Start
Before you open the iTax portal, make sure you have the following ready:
Your KRA PIN number — this is the alphanumeric code beginning with the letter A that was issued to you when you registered. If you have forgotten it, it is printed on your PIN certificate, and we cover how to retrieve it below.
Access to the email address registered to your KRA account — KRA sends a One Time Password (OTP) to this email during login. If you no longer have access to that email, you will need to update your details at a KRA service centre before you can file online.
A stable internet connection — the iTax portal can be slow during peak filing periods in June, so filing in May is strongly advisable.
A device — desktop, laptop, or smartphone. The portal works on mobile browsers, though some users report it is more reliable on a desktop.
Step 1: Log In to iTax Portal — Common Login Problems Fixed
Go to itax.kra.go.ke — type this directly into your browser. Do not use a link from a WhatsApp message or search result, as fake KRA sites exist and have stolen login details from Kenyans.
On the homepage, enter your KRA PIN in the first field and your password in the second field. Then complete the security arithmetic shown and click Login.
If you have forgotten your password, click "Forgot Password" and follow the prompts. KRA will send a reset link to your registered email address.
If your account is locked after multiple failed login attempts, you will need to call KRA on 0800 720 469 (toll-free) or visit a KRA office with your original national ID to have it unlocked.
Once logged in, the system will send an OTP to your registered email. Enter it when prompted. If the OTP does not arrive within two minutes, check your spam folder. If it still does not arrive, your registered email may be outdated — this is a common problem that requires a visit to a KRA service centre to resolve.
Step 2: Select the Correct Return Type — Individual vs Non-Individual
Once inside your iTax dashboard, hover over the menu item labelled Returns and click on File Return from the dropdown.
You will be asked to select the return type. For most people filing nil returns, you will select:
If you registered your PIN as a business or non-individual entity, you will select the non-individual option — but for the vast majority of people reading this, the individual option applies. If you are unsure, look at the name on your PIN certificate. If it is your personal name, you are an individual.
Step 3: Filling Out the Nil Return Form — Field by Field
After selecting the return type and period, a form will load. This is the section where many people get confused, but for nil returns it is actually straightforward.
The form has several sections including employment income, business income, rental income, and so on. Because you are filing a nil return, you are declaring that all of these are zero.
Do not enter any figures. Leave all income fields blank or at zero as they appear by default. You do not need to fill in any tax computation fields either — the system calculates these automatically based on what you enter, and if everything is zero, it will reflect accordingly.
Scroll through each tab of the form — Employment, Self Employment, Rental — and confirm that no amounts have been pre-filled incorrectly. Sometimes iTax pulls forward data from a previous year. If you see a pre-filled figure that should not be there, clear it before proceeding.
Once you have confirmed all fields are at zero, look for the Submit button at the bottom of the page.
Step 4: Submitting and Downloading Your Acknowledgement Receipt
Before submitting, the system will show you a summary of what you are about to file. Review it and confirm that the return period is correct and all income entries are zero.
Click Submit. The system will process your submission and generate an Acknowledgement Number. This is your proof of filing. A receipt page will appear — click Download or Print to save it as a PDF.
Save this document. You may be asked to produce it when applying for a bank loan, a government tender, or certain jobs. It is your proof that you complied with the law. If you do not download it immediately, you can retrieve it later from your iTax account under Returns — View Filed Returns.
What to Do If iTax Says "Return Already Filed"
If the portal tells you that a return has already been filed for the period you are attempting to file, this could mean one of three things: you filed earlier and forgot, someone filed on your behalf (perhaps a previous employer), or in rare cases, your PIN has been used fraudulently.
Log in to iTax and go to Returns — View Filed Returns to see what was filed and when. If the return looks legitimate and reflects your actual situation, you do not need to file again. If something looks wrong — particularly if income has been declared that you did not earn — you need to contact KRA immediately through their helpline or visit a service centre with your national ID.
What to Do If You Forgot Your KRA PIN or Password
If you have forgotten your PIN, your PIN certificate can be reprinted from the iTax portal once you are logged in, or retrieved by visiting any KRA service centre with your national ID. Your PIN is also printed on many official documents where you previously used it — bank account opening forms, HELB documents, and eCitizen receipts often include it.
If you have forgotten your password, use the "Forgot Password" function on the iTax login page. KRA will email a reset link to your registered address.
Can I File Nil Returns on My Phone? Mobile Guide
Yes. The iTax portal is accessible via mobile browser. Open your browser — Chrome or Firefox — and go to itax.kra.go.ke. The site will load in a desktop view on most phones. You may need to zoom in to navigate, but the full functionality is available.
Some users find it easier to request the desktop version of the site through their browser settings. The process is the same as on a computer — log in, navigate to Returns, select File Return, fill in zero income, and submit.
There is no official KRA mobile app for filing returns as of 2026, so be cautious of any app claiming to be an official KRA filing tool on the Play Store or App Store.
How SkillForge Can File It for You — KSh 100 to 200
If you have tried and cannot get past the login, the OTP is not arriving, or you simply do not want the stress of navigating the portal yourself, SkillForge can file your KRA nil returns for you remotely. The process takes under 30 minutes once you provide your PIN and password, and we send you the acknowledgement receipt immediately after.
The cost is KSh 100 to 200 depending on complexity. No hidden charges, no delays.
📲 WhatsApp us now on [YOUR WHATSAPP NUMBER] to get your nil returns filed today. Send "NIL RETURNS" and we will get back to you within minutes.
Do not wait until June. The portal slows down significantly in the last week of the month as thousands of people rush to file. File now and have it done.