What is a Nil Return in Kenya?
A nil return is a tax declaration submitted to the Kenya Revenue Authority (KRA) confirming that you earned no taxable income during a specific year. It is not a payment, but a mandatory filing for all KRA PIN holders.
Even if you had no job, no business, and no earnings, KRA still requires you to file annually. Failure to file can lead to penalties and compliance issues.
Who Should File Nil Returns?
You should file a nil return if you have a KRA PIN but did not earn any income during the year.
This typically applies to:
- Students without jobs
- Unemployed individuals
- Dependants with no income
- People on career breaks or sabbaticals
However, if you had any income at all, including freelance work, business income, or mobile money earnings, you must file a normal income tax return instead.
How to File Nil Returns Using WhatsApp in Kenya
KRA has simplified the process through WhatsApp, making it faster than using the iTax portal.
Step 1: Open WhatsApp
Start a new chat with the official KRA number:
0711 099 999
Step 2: Send a Greeting
Type:
- Hello
- Hi
- Good morning
This activates the automated system.
Step 3: Select “View Services”
A menu will appear. Tap View Services.
Step 4: Choose “Nil Returns”
From the options, select Nil Returns.
Step 5: Enter Your Details
Provide:
- Your KRA PIN or
- National ID number
Step 6: Verify with OTP
You will receive a One-Time Password (OTP) on your registered phone number. Enter it in the chat.
Step 7: Review and Submit
Confirm your details and submit.
You will receive an SMS confirmation with an acknowledgement number. Keep this as proof of filing.
What Changed in Nil Returns Filing in 2026?
1. AI-Based Income Verification
KRA now uses automated systems to cross-check:
- Bank transactions
- Mobile money activity
- eTIMS data
If any income is detected, your nil return will be rejected.
2. PIN With No Obligation (PWO)
If you never earn income, you can apply for PWO status.
Benefits:
- No need to file nil returns every year
- One-time registration
Ideal for students, retirees, and dependants.
3. Higher Penalties
Failure to file attracts a KES 2,000 fine.
Filing a false nil return can:
- Trigger audits
- Affect your tax compliance record
Why Use WhatsApp Instead of iTax?
- Faster and easier
- No login required
- User-friendly interface
- Takes only a few minutes
What Happens If You Don’t File Nil Returns?
If you skip filing:
- You get fined KES 2,000
- Your KRA PIN may be flagged
- It may affect loans, jobs, or government services
Final Tip
Always file your nil return before 30 June each year. If you qualify for PWO, apply once and avoid annual filings altogether.
