Kenyans filing individual income tax returns will have to adjust their calendars after the Kenya Revenue Authority (KRA) moved the annual deadline from June 30 to April 30.
The new filing date will take effect from January 1, 2027, following changes introduced through the Finance Act 2026.
The law requires individual taxpayers to submit their returns by the end of the fourth month after the close of the year of income. KRA said the revised timeline will apply to returns covering the 2026 year of income and subsequent years.
The authority announced the change on Tuesday, September 8, saying the earlier deadline was intended to improve the administration of tax returns and reduce the pressure associated with last-minute filing.
The authority expects spreading the filing process over a longer period to ease congestion on its systems and minimise technical challenges that often emerge as the June deadline approaches.
The move is also expected to give KRA more time to conduct compliance reviews and validate taxpayer information before the start of the next financial year.
KRA Commissioner General Adan Mohamed told Parliament’s Finance Committee in June that staggered filing timelines would strengthen the authority’s ability to undertake these checks.
The change applies to individual taxpayers, including employees whose income is subject to Pay As You Earn (PAYE), self-employed Kenyans and resident individuals earning income from different sources.
KRA has urged affected taxpayers to revise their filing schedules and ensure they meet the new requirement to avoid penalties.
Companies, however, will not be affected by the change. Corporate taxpayers will continue to file their income tax returns by the end of the sixth month after the close of their year of income, retaining the June 30 deadline for entities whose financial year ends in December.
Failure to file within the prescribed period will attract a penalty of 5 per cent of the tax payable or Sh2,000 for individuals, whichever is higher.
For companies and other non-individual taxpayers, late filing will attract a penalty of 5 per cent of the tax due or Sh20,000, whichever is higher.
“This change will affect individual taxpayers and self-employed persons, so make sure you adjust your filing calendar accordingly,” KRA stated.
