The Kenya Revenue Authority (KRA) has announced plans to replace its long-used Excel-based income tax return filing system with a fully web-based platform from 2027, marking a significant shift in how taxpayers submit annual returns.
The transition forms part of reforms introduced under the Finance Act, 2026, and is aimed at modernising tax administration while supporting a new staggered tax return filing calendar designed to ease pressure on the authority’s online systems.
Under the new platform, taxpayers will complete and submit their returns directly through an internet browser, eliminating the need to download, fill and upload Excel spreadsheets as is currently required.
KRA said the digital upgrade complements amendments to Section 52 of the Income Tax Act, which introduce different filing deadlines for various categories of taxpayers to reduce congestion on the iTax system.
“We have staggered returns in the Act so that the individual returns will be due by April and the persons, the non-natural persons will be due by June. That makes then the traffic not coming at the same time. And are we transferring the problem we had in June to April? No, because most of the filers are individuals,” KRA stated.
The tax authority said the reforms are expected to improve the efficiency and reliability of tax return processing by distributing filing activity across multiple deadlines rather than concentrating it within a single period.
“The first thing is we’re introducing web-based returns and these returns we’re not going to have to require you to fill the Excel anymore. It will be web-based,” KRA added.
Under the revised filing calendar, natural persons, including salaried employees whose income is taxed through the Pay As You Earn (PAYE) system, will be required to submit their annual income tax returns by April 30 following the end of their year of income.
Companies and other non-natural persons will have until June 30 to file their annual returns.
Meanwhile, taxpayers required to submit nil returns, including unemployed individuals, students, inactive Personal Identification Number (PIN) holders and those with no taxable income, will be expected to file by January 31.
The revised deadlines will take effect for returns relating to the 2026 year of income, with the first filings under the new timetable scheduled for 2027.
According to KRA, the staggered filing schedule is expected to significantly reduce the system congestion that has traditionally occurred when all taxpayers rushed to meet a single filing deadline, with the web-based filing platform set to streamline the return submission process and enhance taxpayers’ experience.
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