How to File a Nil Return on iTax

A Nil return is for a taxpayer who had no income during the return year but still has a KRA PIN with an Income Tax obligation. KRA says you still need to file a return even when there was no income.

When to File a Nil Return

File a Nil return if you had:

• No employment income.
• No business income.
• No rental income.
• No freelance, consultancy, online, farming, or other taxable income.
• A KRA PIN with an Income Tax obligation.

If you had employment income, use ITR for Employment Income Only. If you had mixed or business income, use the complex or mixed-income filing guide.

Key Steps

1. Log into the official KRA iTax portal.
2. Open the returns section.
3. Choose the Nil return option for the correct tax obligation and period.
4. Confirm that you had no income for the return year.
5. Submit and download the acknowledgment receipt.

Important Notes

• Nil returns are free to file.
• File before the current filing deadline shown above.
• Keep the acknowledgment receipt.
• File a normal return when you start earning income.
• Do not file a Nil return if you earned income during the return year.

Moving Forward

When your situation changes:

• File ITR for Employment Income Only if your only income is employment handled through PAYE.
• Use the complex or mixed-income path if you have additional income, business income, rental income, or withholding tax credits.
• Update your contact information on iTax if your email or phone number changes.