The Kenya Revenue Authority (KRA) has announced a major change to the annual individual income tax filing calendar, moving the deadline from June 30 to April 30 starting in 2027.
The new reporting date, announced under the authority’s #Elewa Finance Act 2026 campaign, will require individual taxpayers to submit their returns two months earlier than under the current arrangement.
In a public notice, KRA urged taxpayers to familiarise themselves with the revised filing schedule to avoid missing the new deadline.
KRA Changes Individual Income Tax Filing Deadline
According to the authority, the revised deadline will take effect in 2027, with April 30 becoming the final day for submitting individual income tax returns.
“Starting 2027, the deadline for filing Individual Income Tax Returns will no longer be 30th June. The new deadline is 30th April,” KRA stated.
The change is part of the tax measures introduced under the Finance Act 2026, which also provides for different filing timelines depending on the category of taxpayer.
Salaried employees and other individual taxpayers will be expected to comply with the April 30 deadline, while nil return submissions will have a separate January 31 deadline.
How KRA Plans to Change Tax Filing Through iTax
KRA is also preparing to introduce pre-filled tax information for registered taxpayers from January 1, 2027.
Commissioner for Micro and Small Taxpayers George Obell previously indicated that the authority intends to provide taxpayers with detailed pre-filled information drawn from electronic tax invoices generated through eTIMS, withholding tax certificates and other third-party sources.
The system is expected to help taxpayers review their income and tax records before submitting their returns.
KRA has also indicated that the revised filing arrangements are intended to improve tax administration, reduce discrepancies in taxpayer records and ease pressure on the iTax platform.
Penalties for Kenyans Who Miss the New Tax Deadline
Taxpayers who fail to submit their returns within the prescribed period will remain liable to late filing penalties.
Under the stated penalty provisions, individuals face a fine of 5% of the tax due or KSh2,000, whichever is higher. Companies face a minimum penalty of KSh20,000.
Corporate income tax filing deadlines remain unchanged under the announced changes.
KRA Tax Amnesty Programme Runs Until December 2026
The deadline changes come as KRA continues implementing its tax compliance measures, including the ongoing tax amnesty programme.
The programme runs until December 31, 2026, offering a 100% waiver of penalties and interest on outstanding tax liabilities accumulated up to December 31, 2025, subject to payment of the principal tax.
Taxpayers with outstanding liabilities have until the end of the year to take advantage of the programme under its applicable conditions.
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