Kenya’s tax regime is a self-assessment model whereby individuals declare their income. You can file KRA nil returns when you are below the taxable income, so you did not pay any taxes. It is a reserve for the unemployed and without another source of income like students.
Below is the process of filing nil returns.
- Go to https://itax.kra.go.ke/KRA-Portal.
- Log in to iTax profile. Enter pin/User ID, your password and solve a security
- Find returns on the navigation menu and click File Nil Return
- The nil returns page has a tax obligation tab for you to choose income tax options from the drop-down menu, compromising resident individual and non-resident individual and rent income. Click the appropriate to get a nil e-return/PAYE form with a corresponding period.
- Click on submit after confirming that the details are correct or press the back button when you want to correct something.
The iTax system will display a successive submission message, and you will receive an acknowledgment receipt that you can download for future records.