Nil is a factual declaration, not a low-effort filing option. If any of these signals apply, collect more information before submitting.
Taxy is not KRA or a government website. Guidance is general, and important decisions should be checked against official KRA information or reviewed by a qualified professional.
Income that is easy to overlook
A nil return may be unsuitable if you had:
- A job for only part of the year.
- Small freelance or digital-platform payments.
- A side business with sales, even if it made a loss.
- Rent from a room, house, shop or other property.
- Farming proceeds, commissions or professional fees.
- Interest, dividends or a withholding tax certificate requiring review.
- Income below a threshold but still reportable in a return.
Other reasons to pause
Conflicting pre-filled information, more than one employer, an amended P9, an outstanding earlier return or a changed residency position can make the decision more complex.
When in doubt, a normal-return review is safer than declaring no income without checking the underlying records.
Verify with KRA
- Annual income tax return guidance (Official KRA source, opens in a new tab)Official KRA source
- Individual income tax (Official KRA source, opens in a new tab)Official KRA source
- Filing returns on iTax FAQs (Official KRA source, opens in a new tab)Official KRA source