Govt changes KRA tax return deadline for nil filers
By Valerian Khakayi, July 2, 2026The government has changed the Kenya Revenue Authority (KRA) tax return filing deadline for nil filers, with the new timeline aimed at easing pressure on the tax filing system and making it easier for taxpayers to comply with their annual filing obligations.
Under the new changes, NIL filers and individual taxpayers will now be required to file their annual tax returns by April 30, instead of the previous June 30 deadline.
The changes were announced by National Treasury Cabinet Secretary John Mbadi during an interview with a local TV station on Wednesday, July 1, 2026.
According to Mbadi, nil-filers and individuals whose only source of income is salaries taxed under the Pay As You Earn (PAYE) system will now be required to file their annual tax returns by April 30 instead of the previous June 30 deadline.
“Remember, all Kenyans were required before this law change to file their tax returns by June 30. And you know, Kenyans, in our nature, we usually wait until the last day to file the return,” Mbadi said.
“So what we have now done is that those who are nil filers and individual taxpayers, or those whose only source of income is salaries and personal income tax, will now be filing their tax returns by April 30.”
He explained that the move is designed to streamline the tax return process by separating individual filings from business filings, which often involve more complex accounting and tax calculations.
Nil return
A nil return is filed by taxpayers who have an active KRA PIN but earned zero taxable income, made no transactions, or had no employees during the previous calendar year.
This applies to students, the unemployed, and dormant businesses.
In April 2026, KRA scrapped the Nil Returns system and introduced a new “PIN with No Obligation” (PWO) category aimed at enhancing compliance for individuals with no taxable income.
If you are not engaging in gainful or taxable activities (like a student or non-earning citizen), you can apply for this status through the KRA iTax Portal. Once approved, you will no longer be required to file annual tax returns, effectively ending the need to file Nil returns for this category.
“iTax has been enhanced to enable individual taxpayers (both residents and non-Kenyan non-residents) to generate a PIN with no obligation,” KRA announced.
“This is an initiative aimed at enhancing the integrity of the taxpayer register to facilitate a certain category of taxpayers who may not be engaged in gainful and taxable activities but still require a PIN.”