The Kenya Revenue Authority (KRA) has changed the deadline for filing Individual Income Tax Returns from June 30 to April 30.
The new deadline will take effect on January 1, 2027, following changes introduced through the Finance Act 2026.
New tax filing deadline
Under the new rules, individual taxpayers will have until April 30 to submit their income tax returns.
KRA says the change will improve tax administration and give the authority more time to review returns.
The new timeline gives KRA four months after the end of the tax year to check submitted returns, verify information and prepare for the next financial year.
Treasury Cabinet Secretary John Mbadi said the move would also help prevent the last-minute rush that has affected the iTax system in previous years.
Why KRA changed the deadline
For years, June 30 has been a busy period for taxpayers filing their returns.
Millions of Kenyans often wait until the final days to submit their returns. This has sometimes caused system congestion, delays and difficulties accessing the iTax platform.
KRA expects the April deadline to spread out filing activity and reduce pressure on the system.
KRA Commissioner General Adan Mohamed told Parliament’s Finance Committee in June that the new timelines would also give the authority more time to conduct compliance checks and verify taxpayer information.
Who will be affected?
The new deadline will mainly affect individual taxpayers.
This includes employees registered under the Pay As You Earn (PAYE) system, self-employed people and residents earning income from different sources.
Partnerships will also follow the new April 30 deadline.
However, companies and other non-individual taxpayers will continue to file their returns by the last day of the sixth month after the end of their accounting period.
For taxpayers whose accounting year ends on December 31, this means the June 30 deadline will remain in place.
Penalties for late filing
Taxpayers who fail to submit their returns on time will still face penalties.
Individuals will pay 5 per cent of the tax due or Ksh.2,000, whichever is higher.
Companies will pay 5 per cent of the tax due or Ksh.20,000, whichever is higher.
KRA has urged taxpayers to adjust their compliance calendars early and prepare their records before the new deadline.
Other changes under Finance Act 2026
The Finance Act 2026 has introduced several other tax reforms.
These include new requirements for import documentation and changes to rental income reporting for non-residents.
The National Treasury says the reforms aim to modernise tax administration, improve compliance and increase revenue collection.
KRA also plans to continue upgrading the iTax platform.
The authority says the upgrades will help the system handle high traffic and allow it to provide pre-filled returns using information submitted by employers and businesses.
