Filing a KRA Nil Return is a mandatory legal requirement for every Kenyan citizen or resident with an active KRA PIN who did not earn any taxable income during the previous financial year.
This category typically includes students, unemployed individuals, and business owners whose enterprises remained dormant throughout the year.
The deadline for filing is June 30th of every year. Failure to comply with this deadline attracts a mandatory penalty of Ksh 2,000, which accumulates interest if left unpaid.
Understanding the KRA PIN for Students
What is a KRA PIN?
A KRA PIN (Personal Identification Number) is a unique 11-digit alphanumeric identifier (e.g., A001234567B) issued by the Kenya Revenue Authority.
It is used to track tax compliance and is required for various official transactions in Kenya, including opening bank accounts, applying for government jobs, and accessing higher education funding.
The Relationship Between ID, Birth Certificates, and the KRA PIN
Many students mistakenly believe that their National ID or Birth Certificate replaces the need for a KRA PIN. Here is how they differ:
- Birth Certificate: Used primarily by minors (under 18) to identify themselves. While some government systems use birth certificate numbers for tracking, the KRA does not issue tax PINs to minors unless there is a specific legal or business reason.
- National ID: This is your primary identification once you turn 18. However, the ID number is not your KRA PIN. You must use your ID details to register for a separate KRA PIN.
- HELB and the PIN: While the Higher Education Loans Board (HELB) asks for your ID and birth certificate for identity verification, a KRA PIN is a mandatory requirement for the processing and disbursement of loans. If you have ever applied for HELB, you likely registered for a KRA PIN during that process, even if you do not remember doing so.
How to Find Your KRA PIN
If you are unsure if you have a PIN or have forgotten it, you can retrieve it using your National ID:
- USSD Code: Dial *222# on your mobile phone, select “KRA Services,” and then choose “PIN Retrieval.” You will be prompted to enter your National ID number.
- iTax Portal: Visit the iTax Portal and use the “PIN Checker” tool, or contact KRA via their official social media channels (@KRACare) with a scanned copy of your ID for assistance.
Necessary Requirements Before Commencing
To ensure a smooth filing process, verify that you have the following credentials ready:
- KRA PIN: Your 11-digit Personal Identification Number.
- iTax Password: The alphanumeric password you created during registration.
- Active Email Access: Required for password resets.
Detailed Step-by-Step Filing Instructions on iTax
Step 1: Accessing the iTax Portal
Visit the official Kenya Revenue Authority iTax Portal at https://itax.kra.go.ke/.
- Enter your KRA PIN in the “Enter PIN/User ID” field and click “Continue.”
- Input your Password.
- Solve the “Security Stamp” (e.g., $22 + 5$) and click “Login.”
Step 2: Navigating to the Returns Section
- Hover your cursor over the “Returns” tab at the top.
- Select “File Nil Return.”
Step 3: Defining Tax Obligation
- Self PIN: Automatically populated.
- Tax Obligation: Select “Income Tax – Resident Individual.”
- Click “Next.”
Step 4: Specifying the Return Period
- Return Period From: Should be 01/01/2025.
- Return Period To: Should be 31/12/2025.
- Click “Submit.”
Step 5: Submission Confirmation
- Click “OK” on the confirmation dialogue.
- Critical Action: Download the “Returns Receipt” PDF. This is your only legal proof of filing.
Frequently Asked Questions (FAQs)
1. I am a student over 18. Do I need to file?
Yes. If you have a KRA PIN, you must file a return every year. If you have no income, you must file a Nil Return.
2. I have never been employed. Why should I file?
Tax filing in Kenya is mandatory for all PIN holders regardless of employment status. Filing a Nil Return keeps your record clean, which is necessary for getting a Tax Compliance Certificate (TCC) later for jobs or internships.
3. What happens if I don’t file?
An automatic penalty of Ksh 2,000 is applied. You will also be blocked from getting a Tax Compliance Certificate.
4. Can I file for previous years?
Yes, but penalties will apply for each missed year. You can apply for a “Waiver of Penalties” on iTax if you have a valid reason.
Official Resources
Important Considerations for 2026
- Accuracy: KRA systems now cross-check with banks and M-Pesa. Only file “Nil” if you truly had no taxable income.
- Early Filing: Avoid the June rush by filing between January and March.
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