The Kenya Revenue Authority (KRA) has shifted the deadline for individual taxpayers to file their annual income tax returns from June 30 to April 30, starting next year.
In a notice issued on Tuesday, September 8, KRA explained that the change follows the enactment of the Finance Act 2026, which requires taxpayers to submit their returns by the end of the fourth month after the close of the year of income.
The new timeline will apply to individual taxpayers and self-employed persons, meaning they will now have until April 30 each year to complete their income tax returns.
“The Finance Act 2026 has moved the deadline for filing Individual Income Tax Returns from the usual June 30 to April 30 from 2027 onwards,” KRA announced.
“This change will affect individual taxpayers and self-employed persons, so make sure you adjust your filing calendar accordingly,” the authority added, urging taxpayers to take note of the revised timeline.
According to KRA, the new filing deadline will come into effect on January 1, 2027, and will apply to returns for the 2026 year of income and subsequent years.
The change, however, will not affect companies, which will retain the June 30 deadline for filing their annual returns.
Under the new framework, companies will continue filing their returns by the last day of the sixth month after the end of the income year.
KRA noted that introducing different filing timelines for individual and corporate taxpayers is intended to ease administrative pressure and encourage timely submission of returns.
The move also seeks to address longstanding challenges experienced during the annual tax filing season, particularly towards the June 30 deadline.
Over the years, KRA's iTax platform has experienced heavy traffic as millions of taxpayers rush to submit their returns in the final days and hours before the deadline. The surge has at times resulted in system congestion, technical difficulties, and periods of downtime.
Taxpayers have consequently faced challenges accessing the platform and completing their filings on time, despite attempting to meet the statutory deadline.
By bringing forward the individual filing deadline by two months, KRA expects filing activity to be distributed more evenly throughout the year, reducing pressure on its digital systems and minimising last-minute congestion.
The change also means individual taxpayers will need to adjust their annual tax compliance schedules to ensure they do not miss the earlier deadline.
Those who fail to file their income tax returns within the prescribed timelines will be liable to penalties.
Individual taxpayers will face a penalty equivalent to five per cent of the tax due or Ksh2,000, whichever is higher, for failing to submit their returns on time.
For companies and other non-individual taxpayers, the penalty remains five per cent of the tax due or Ksh20,000, whichever is higher.
The revised timelines therefore introduce an earlier compliance requirement for individual taxpayers while maintaining the existing June 30 filing deadline for companies.
