Documents & registration · 5 min read
How to file KRA nil returns in 2026, and the new 30 April deadline
If your KRA PIN has an Income Tax Obligation and you earned nothing, you still file. Here are the iTax steps, who shouldn't file nil, the KES 2,000 penalty and the earlier deadline from 2027.
If you have a KRA PIN with an Income Tax Obligation and earned nothing in the year, you must still file, and what you file is a nil return. Log in to iTax, open Returns, choose the nil return option and submit, or use the KRA M-Service app. Returns for 2026 are due by 30 April 2027, two months earlier than before, and missing the date costs KES 2,000.
Do you file a nil return, or a different one?
- No income at all in the year, and a PIN with Income Tax Obligation: file a nil return. KRA says you must file regardless of whether you earned income or not.
- Employed, and your job was your only income: don't file nil. File the employment income return using your P9. KRA fills in your employment details on iTax for you to check.
- Employed with side income, such as online work, consulting or farming: declare both on your return.
- PIN Without Obligation, the kind many students get for HELB: KRA says holders will not be required to file returns.
The trap is a nil return filed by someone who had a job for part of the year. If you earned income, it isn't nil, even if the job has ended. If you made a mistake, KRA says you can submit an amended return through iTax. Do it soon, because tax owed can bring penalties and interest.
How to file a nil return on iTax
KRA's own instruction is short: go to your iTax profile, then Returns, select the nil return option and submit. In practice that means:
- Go to the iTax portal and log in with your PIN and password.
- Open the Returns menu.
- Choose the nil return option for income tax.
- Check the year. An individual's year of income is the calendar year, January to December.
- Submit, and save the confirmation so you can show it later.
KRA has a video called How to File Nil Returns on iTax on its tutorials page, if you'd like to see the screens. If you can't log in, call KRA on 0711 099 999 or email callcentre@kra.go.ke.
How to file on your phone
KRA says you can file a nil return using the KRA M-Service app. It doesn't write out the app's steps on that page, and we haven't listed any menu we couldn't check. You can also open the iTax portal in your phone's browser. We found no official page describing a WhatsApp or USSD route for nil returns, so be careful with anyone who offers one.
The deadline is moving to 30 April
Until now, individuals could file any time from 1 January to 30 June of the following year. Under the Finance Act 2026, from 1 January 2027 individuals must file by the last day of the fourth month after the year ends, which is 30 April.
Income earned in 2025: the return was due by 30 June 2026 Income earned in 2026: the return is due by 30 April 2027 Income earned in 2027: the return is due by 30 April 2028
If you've always filed in June out of habit, 2027 is the year that habit costs you money.
The penalty for filing late
Filing late costs the higher of 5% of the tax due or KES 2,000. A nil return has no tax due, so the penalty is KES 2,000 for each late year. If you missed three years with no income, that's KES 6,000.
The amnesty ends on 31 December 2026
KRA's 2026 Tax Amnesty runs from 1 July to 31 December 2026, and covers debts up to 31 December 2025. If you owe no principal tax and only have penalties for filing late, KRA says you'll get an automatic waiver of the late filing penalties once you fully file all of your outstanding returns.
Penalties that arise on or after 1 January 2026 aren't covered. A 2025 return fell due on 30 June 2026, so going by that wording, a penalty for missing that date isn't waived. Ask KRA if this affects you. Older missing years are worth filing before 31 December either way.
Stay in control of your account
KRA's pages show no fee for filing a return. A cyber attendant can help you if you pay for the service, but type your own password, log out when you're done and never leave your PIN certificate behind. A job offer never depends on paying someone to clear your returns. If that's what you're told, treat it as a warning sign.
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Frequently asked questions
What does a nil return mean?
It's an income tax return that says you had no income to declare for that year.
Do I have to file KRA returns if I'm unemployed?
Yes, if your PIN has an Income Tax Obligation. KRA says that with no income you file a nil return. A PIN Without Obligation doesn't need returns.
What is the KRA nil returns deadline?
For income earned in 2026, 30 April 2027. It used to be 30 June of the next year.
What is the penalty for not filing nil returns?
KES 2,000 for each late return, since a nil return has no tax due. The rule is the higher of 5% of the tax due or KES 2,000.
Can I file KRA nil returns on my phone?
Yes. KRA says you can use the KRA M-Service app, and the iTax portal opens in a phone browser too.