The Kenya Revenue Authority (KRA) has clarified how Kenyans can file their returns using mobile phones.
Filing of Nil Returns is strictly for individuals who earned no taxable income during the year under review.
A valid KRA PIN and login credentials are required, and all returns must be submitted by June 30, 2026, to avoid penalties.
Earlier in February, KRA restored the nil tax return filing option after completing system validations to strengthen tax compliance ahead of the 2025 income tax return cycle.
Filing Nil Returns on Mobile
This clarification comes amid questions from taxpayers about whether mobile filing is possible for different income categories.
Also Read: KRA Digital Team Goes Viral as Kenyans Question Who Runs the Account
According to KRA, Nil Returns, where a taxpayer has no income to report, can be filed via mobile phones, but only after March 31.
“Hi Dante, yes iwapo ni nil returns tu na pia hio lazima usubiri hadi baada ya 31 Machi kupita, kama umeajiriwa ama kufanya biashara yoyote basi kwa simu itakua ngumu,” said KRA,” said KRA.
KRA states that if its filing of returns, that is possible but only after March 31 going forward and if you are employed, it won’t be possible.
Taxpayers with employment income or business earnings, however, cannot file via mobile and must use the iTax portal.
Steps to File Nil Returns via KRA M-Service App
- Download and register the KRA M-Service app and log in with your PIN and password
- Navigate to Returns and select Tax Returns then chose Nil Return
- Select Tax Obligation, e.g., Income Tax-Resident Individual
- Fill Details: Enter the Tax Return Period
- Click submit and download the acknowledgment receipt for your records
Steps to File Nil Returns via USSD
- Dial *572# on your phone
- Enter your KRA PIN and password
- Select the “File Nil Return” option and follow the prompts
Filing Returns via the iTax portal
To file through the iTax system, a taxpayer must log in to the portal.
Once inside the dashboard, navigate to the Returns section and select the option to file a nil return or file a new return.
The system prompts the user to choose the applicable tax obligation which are typically Income Tax, Resident Individual and then automatically displays the return period (January 1 to December 31, 2025) for those with a consistent filing history.
Confirm you have no income to declare and submit the return.
Also Read: How KRA Recovers Taxes from Unexplained Deposits Even If You File Nil Returns
Upon successful submission, the system will generate an e-Return Acknowledgement Receipt, which should be downloaded and saved as official proof of filing.
Filing via eCitizen
Taxpayers may also file nil returns through the eCitizen platform by logging in to their account and accessing KRA services, which then redirects to the iTax interface.
From there, proceed to the Returns section and select the nil return option, choose Income Tax – Resident Individual, and confirm their PIN and return period.
After verifying the details, submit the return and download the acknowledgement receipt generated by the system. Mobile number verification may be required in some cases before submission is completed.
How KRA Taxes Funds Despite Nil Income Returns
Tax and financial management trainer CPA Wachira Joseph noted that Tax Appeals Tribunal rulings reinforce this approach, confirming that KRA can lawfully recover taxes even when nil returns have been filed.
In his explanation, Wachira confirmed that if money flows into your bank accounts and you cannot explain the source, KRA may treat all deposits as income, and filing nil returns does not automatically protect you from this.
KRA will simply decide to treat any unexplained deposits as taxable income and assess tax, including penalties and interest, on those funds.
