KRA has announced revised deadlines for individual income tax returns from 2027.
KRA says individuals will file returns earlier from 2027, while taxpayers submitting nil returns face a January 31 deadline.
The Kenya Revenue Authority (KRA) has announced an earlier individual tax filing deadline, moving it from June 30 to April 30 from 2027. The change takes effect on January 1, 2027.
In a public notice under its #Elewa Finance Act 2026 campaign, KRA urged taxpayers to note the revised schedule. The authority asked Kenyans to familiarise themselves with the dates to avoid missing their filing deadlines.
New individual tax filing schedule
Under the Finance Act 2026 changes, salaried employees must submit their annual returns by April 30. However, taxpayers submitting nil returns face an earlier deadline of January 31.
Individual self-assessment taxpayers must file by the end of the fourth month after their financial year ends. Corporate filing deadlines, meanwhile, remain unchanged.
KRA and the National Treasury say the revised timetable will improve tax administration and ease congestion on iTax. They also expect the changes to support faster verification of returns.
KRA’s head for Micro & Small Taxpayers, George Obell, says the changes will improve government revenue forecasting. He also says they will reduce discrepancies in tax records and align filing with updated iTax dashboards and pre-filled data.
Pre-filled records and late-filing penalties
To support earlier filing, KRA plans to send every registered taxpayer a detailed, pre-filled breakdown of their records. Obell said the authority intends to begin the process on January 1, 2027, ahead of the April deadline.
The breakdowns will draw on eTIMS invoices, withholding tax certificates and third-party sources. These records form part of KRA’s preparations for the revised filing timetable.
Meanwhile, KRA has retained penalties for late submissions. Individuals face a penalty of 5 per cent of tax due or KSh2,000, while companies face a minimum KSh20,000 penalty.
The tax amnesty programme also remains open until December 31, 2026. It offers a full waiver of penalties and interest on outstanding liabilities up to December 31, 2025. However, taxpayers must pay the principal tax to qualify for the relief.
