Under Kenyan tax law, every person with an active PIN is required to file an annual income tax return, whether the return reflects taxable income or is a nil return.

This obligation applies irrespective of the individual’s residence status. The statutory deadline for filing individual tax returns is the 30th day of June following the end of the tax period (i.e., the calendar year running from 1^st January to 31^st December). Failure to comply attracts penalties and interest under the Tax Procedures Act, 2015(“TPA”).

It is important to note that the iTax platform accommodates the issuance of PINs with No Obligation, a special classification designed for individuals not actively engaged in taxable activities in Kenya but who nonetheless require a PIN for administrative purposes. This category typically includes students ( HELB purposes)  and diplomatic personnel.

Holders of this PIN classification are not obligated to file tax returns unless and until they engage in taxable activity.

An individual who is required to submit a tax return may apply in writing to the KRA for an extension of time to file the return. In the case of annual returns, such an application must be made at least thirty (30) days b...