The Kenya Revenue Authority (KRA) has temporarily suspended the filing of nil tax returns until the end of March as part of a broader effort to bring more Kenyans into the tax net and improve compliance.
The move was confirmed on Friday by Deputy Commissioner Patience Njau, who said the suspension will give the authority time to review its data and identify taxpayers who are registered but not contributing, despite earning taxable income.
“We are shifting our focus this year,” Njau said during a press briefing. “Our aim is to convert nil filers, non-filers and zero payers into active, paying taxpayers.”
Under the new directive, taxpayers will not be able to file nil returns for the 2025 income tax period until March 30. Njau explained that the pause will allow KRA to validate taxpayer information against other available records, including income tax filings, withholding tax, eTIMS invoices and customs data.
The announcement has raised concerns among some taxpayers, particularly over whether the suspension could squeeze the timeline ahead of the June filing deadline. However, KRA insists the measure is temporary and necessary to address widespread non-compliance.
According to the authority, many Kenyans continue to submit nil returns even when they earn taxable income, effectively avoiding their tax obligations. This has left a small group of compliant taxpayers — mainly those in formal employment — carrying the bulk of the tax burden.
KRA figures show that while about 22 million individuals are registered with KRA PINs, only 8 million actively pay taxes. Of those, just 4 million do so consistently, a gap the authority says severely limits the government’s ability to raise revenue.
“We have systems that allow us to see income earned, withholding tax, eTIMS transactions and even customs records,” Njau said. “So to avoid missing those who should be paying tax, we are temporarily stopping nil filings until the validation exercise is complete.”
The authority says the suspension is also meant to ensure a fairer distribution of tax responsibility, particularly by capturing income streams such as rental income that have historically fallen outside the tax bracket.
Starting this month, KRA will also begin validating all income and expenses declared in tax returns against its internal data sources, including TIMS and eTIMS invoices, withholding tax records and import data from customs.
In a bid to ease compliance, KRA has introduced an Automated Payment Plan that will allow eligible taxpayers to clear outstanding tax liabilities — including penalties and interest — through structured instalments.
At the same time, the authority is expanding digital services to make tax filing more accessible. On Thursday, KRA announced that taxpayers can now file returns through its WhatsApp chatbot without visiting KRA offices.
Commissioner General Humphrey Wattanga said the chatbot offers 15 services, including tax filing, and is available around the clock. Taxpayers can access it by saving the official KRA WhatsApp number, +254 711 099 999, and sending “Hi” or “Menu” to start a conversation.
