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Taxes & Compliance

How to File KRA Nil Returns on iTax in 2026: The Complete Step-by-Step Guide

Nairobi, Kenya — The deadline for filing your annual KRA tax returns is fast approaching. For millions of Kenyans with no active income, filing a KRA Nil Return is not just a formality—it is a legal shield against a hefty 20,000 KES penalty.

Many citizens mistakenly believe that if they didn't earn any money in the previous year, they don't need to do anything. This is a costly misconception. The Kenya Revenue Authority requires every individual with an active KRA PIN to submit their declaration by June 30th annually.

Quick Takeaways

  • Deadline: Submissions must be completed before midnight on June 30th, 2026.
  • Penalty: Failing to file attract a mandatory 20,000 KES fine.
  • Requirements: You only need your KRA PIN and your iTax password.

Step 1: Accessing the KRA iTax Portal

Your first step is to visit the official KRA iTax portal. Make sure you are using the verified domain to secure your credentials.

Enter your KRA PIN, click continue, and enter your password. You will also be required to solve a simple arithmetic security question (such as 10 + 2) to authenticate your login.

What if you forgot your password? Simply click on the 'Forgot Password' link at the bottom of the page, and KRA will instantly email a temporary reset link to your registered email address.

"Filing a tax return is a constitutional obligation. The shift to digital portals has made it extremely easy to declare Nil income in under five minutes."
— Kenya Revenue Authority Operations Policy

Step 2: Navigating to the Nil Return Section

Once you successfully log in to your dashboard, you will see a red navigation menu. Hover your cursor over the 'Returns' tab and select **'File Nil Return'** from the dropdown menu.

On the next screen, you will be prompted to select the details of your tax obligation. Under the 'Tax Obligation' dropdown, select **'Income Tax - Resident Individual'** and click next.

Step 3: Selecting the Return Period

The system will automatically populate your KRA PIN. You will then need to fill in the **'Return Period From'** and **'Return Period To'** fields.

For the 2026 filing year, your filing period must cover the entire previous calendar year. Enter the dates as:

  • Return Period From: 01/01/2025
  • Return Period To: 31/12/2025

Click the submit button. A pop-up box will appear asking you to confirm if you want to submit a Nil Return. Click 'OK' to proceed.

IMPORTANT NOTE: If you had any active employment or freelance earnings during the year, do not file a Nil Return. Doing so is considered tax evasion and will trigger audits. Use the standard resident return system instead.

Step 4: Download Your Receipt

Once submitted successfully, the screen will display an acknowledgment page. You will see an **'E-Return Receipt Number'** and a download link.

Always click on the **'Download Receipt'** button to save a copy of the PDF confirmation on your phone or laptop. This acts as your physical proof of compliance in case of any system discrepancies.

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Odhiambo Brian

Chief Financial Analyst at FinancePulse. Specialized in Kenyan macroeconomics, CBK monetary policy, and corporate tax structuring.