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The Kenya Revenue Authority (KRA) has done away with the requirement for filing Nil Returns and introduced a new category known as “PIN with No Obligation” (PWO), signaling a major change in Kenya’s tax compliance system.
This update is set to benefit individuals without income—such as students and others not earning—who previously had to submit Nil Returns every year.
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KRA explained that upgrades to its iTax platform now allow both residents and non-residents to obtain a PIN without being assigned any tax responsibilities, as long as they are not engaged in income-generating activities.
Under this new system, individuals registered under the PWO category will not need to file annual returns, meaning they will no longer face penalties for non-filing.
However, the authority clarified that once a person begins earning taxable income, standard tax obligations will automatically take effect.
The move aims to simplify tax processes, improve the accuracy of taxpayer records, and reduce the compliance burden for those outside the tax bracket.
