Nil returns is a tax filing you submit to the Kenya Revenue Authority (KRA) to declare that you had no taxable income during a given year. It is a declaration rather than a payment.
KRA requires PIN holders to file annually, even if they earned nothing. Failing to file, or filing incorrectly, can result in penalties.
The WhatsApp channel makes the process significantly faster than logging into the iTax portal, which is still a daunting task to most taxpayers.
Who Should File Nil Returns
You should file a nil return if you hold a KRA PIN and had no employment income, no business income, and no other taxable earnings in the previous year. This typically applies to:
- Students who are not employed
- Unemployed individuals actively looking for work
- Dependants with no independent income
- Individuals on sabbatical or career breaks
If you had any income during the year, including part-time work, freelance payments, rental income, or business earnings, you should file the appropriate income return instead of a nil return.
In 2026, KRA’s automated system cross-checks your PIN against financial records, so an incorrect nil return will be flagged.
How to File Nil Returns on WhatsApp: A Step-by-Step Guide
The KRA WhatsApp channel handles the full nil returns process in a few minutes. You do not need to log in to iTax or visit a KRA office.
Before you begin, make sure you have your KRA PIN or national ID number ready and access to your registered phone number for the OTP.
KRA WhatsApp Number – 0711 099 999
No need to save the number to your contacts. Just open WhatsApp, start a new chat, and type the number directly.
Send a Greeting
Type “Hello”, “Good morning”, “Good afternoon”, or “Good evening” to start the conversation.
Tap View Services
A menu will appear after your greeting. Select “View Services” from the options provided.
Select Nil Returns
Choose “Nil Returns” from the service list. If you had employment income, select “Employment Income” instead.
Enter your ID or KRA PIN
Provide your national ID number or KRA PIN when prompted. The system uses this to pull your existing tax records.
Enter the OTP
KRA will send a one-time password (OTP) to your registered phone number. Enter it in the chat to verify your identity.
Review and submit
Confirm your details on screen, then submit. You will receive a confirmation SMS from KRA once the return has been filed successfully.
The confirmation SMS is your proof of filing. Save it or take a screenshot. It contains your acknowledgement number, which you can use if KRA ever queries your filing status.
What Changed in 2026
KRA has made three significant changes to how nil returns are handled this year. These changes affect who can file, whether your filing will be accepted, and what happens if you do not file at all.
1. AI-driven validation
Automated income cross-check: KRA now uses an automated system that cross-references your PIN with bank records, eTIMS transaction data, and mobile money activity. If the system detects income, your nil return will be rejected before it is processed.
This is the most operationally significant change of 2026. In previous years, a taxpayer could file a nil return without KRA having a reliable way to verify it in real time. Well, that is no longer the case.
If you received mobile money transfers, bank deposits, or issued eTIMS receipts during the year, the system may flag these as income. In that scenario, filing a nil return will fail, and you will be directed to file the appropriate income return instead.
Filing a false nil return deliberately is treated as a compliance violation and can trigger an audit.
2. PIN with No Obligation (PWO)
New exemption category for non-earners: If you consistently have no income and no obligation to file, you can now apply to register under the PIN with No Obligation (PWO) category. PWO status exempts you from the annual nil return requirement entirely.
This is a meaningful change for long-term non-earners such as full-time students, retirees with no taxable income, or dependants. Rather than filing a nil return every year, you register once under PWO, and the annual obligation falls away.
PWO registration is done through the iTax portal or at a KRA service center. Once registered, you do not need to file annually unless your circumstances change and you begin earning income.
3. Stricter Penalties
Penalty for non-filing is now KES 2,000: Individuals who fail to file a return at all face a fixed penalty of KES 2,000. Filing a false nil return, where income is detected by the automated system, can trigger an audit flag in addition to the penalty.
The KES 2,000 penalty is fixed and applies regardless of income level. It is simple to avoid; Just file your nil return before 30 June or apply for PWO status if you qualify. Either path clears your obligation for the year.
The more serious risk is filing incorrectly. An audit flag on your PIN can create complications with future tax compliance, credit checks, and any government interactions that require a clean tax record.
