Background
Every resident individual with a KRA PIN must file a return each year, including students and people with no income. A nil return says you had no taxable income.
Under the Finance Act 2026, nil returns for the 2026 income year are due by 31 January 2027, not 30 June. PAYE-only returns move to 30 April. Other individuals stay on 30 June.
Filing late attracts a KES 2,000 penalty for individuals.
How it goes
- 1Log in to iTax with your PIN and password. You type the password yourself.
- 2Choose Returns → File Nil Return → Income Tax – Resident Individual.
- 3Enter the return period and submit.
- 4Download the acknowledgement receipt. We can print it or send it to your phone.
Tips from the counter
- Not sure if your return is a nil return? If you were employed at any point in the year, it's an employment return, not nil. Bring your P9 form.
- Keep the acknowledgement receipt. It's your proof of filing.