The Kenya Revenue Authority (KRA) has restored the NIL return filing functionality on the iTax platform, a move coming after the company halted the service in January 2026 to the confusion of many Kenyans.
While the restoration of the service is a relief to many Kenyans who have been unable to access the “File Nil Return” tab in recent weeks, there is a significant catch regarding the current tax season. According to KRA, while the platform is active, the option to file NIL returns for the January–December 2025 period will only be applicable for returns filed after 31st March 2026.
If you are looking to file your 2025 returns immediately, you may have to wait a little longer if you fall into the NIL category. KRA’s reinstatement of the tab effectively allows for the filing of NIL returns for other periods or obligations, but specifically places a timeline on the 2025 income tax declarations.
This delay aligns with KRA’s recent overhaul of the tax filing system, which is shifting away from a “one-size-fits-all” approach to a segmented, data-driven model. As previously reported, the authority is categorizing taxpayers into three groups:
- Employment income only: Those with a single source of income (salary).
- Employment + side hustles: Those with mixed income streams.
- Nil & non-filers: Those claiming no income.
The decision to peg the 2025 NIL filing to dates after March 31 is likely tied to data reconciliation. KRA is currently integrating data from eTIMS, withholding tax records, and third-party systems to verify taxpayer claims before a return is submitted.
By delaying the NIL option for 2025, KRA may be ensuring that all transactional data for the previous year is fully captured and matched against Personal Identification Numbers (PINs). This prevents the common scenario where taxpayers file a NIL return early in the year, only for the system to later flag them for having active withholding tax or eTIMS invoices attached to their PIN.
KRA identified over 390,000 taxpayers last year who filed NIL returns despite having taxes withheld. The new system is designed to “pre-populate” returns with this data, making it difficult to file a NIL return if the system detects any income activity.
