
KRA brings back Nil Returns, but new iTax checks will flag hidden income from March 31st fillings
Kenya Revenue Authority has reinstated the Nil income tax return option on iTax for 2025 returns filed after 31 March 2026, following the addition of new prefill and validation checks. The change targets cases where third‑party data (withholding tax certificates, eTIMS invoices, import records) show activity despite Nil filings; taxpayers should verify PIN details and reconcile records as KRA’s Income & Expenditure Verification begins 1 January 2026.