The Kenya Revenue Authority (KRA) has announced a major change to the country’s tax calendar, moving the deadline for filing Individual Income Tax Returns from June 30 to April 30.
The new deadline is contained in the Finance Act 2026, which was signed into law by President William Ruto, and will take effect on January 1, 2027.
KRA said the change is aimed at improving efficiency in tax administration by giving the authority more time to review returns, validate submitted data and prepare for the next fiscal cycle.
Under the new arrangement, individual taxpayers will be required to file their returns by the end of the fourth month following the close of the tax year, effectively bringing the deadline forward by two months.
Treasury Cabinet Secretary John Mbadi said the adjustment would help “avoid the last-minute rush” that has traditionally placed significant pressure on the iTax system as millions of Kenyans attempt to file their returns during the final days of June.
For years, the June 30 deadline has been associated with increased traffic on the KRA platform, system congestion and difficulties for taxpayers trying to submit their returns before the deadline.
The April 30 deadline is expected to spread filing activity over a longer period, easing pressure on the system and reducing technical challenges associated with last-minute submissions.
KRA Commissioner General Adan Mohamed told Parliament’s Finance Committee in June that staggered timelines would also give the authority more time to conduct compliance checks and validate taxpayer data before the next financial year begins.
The change will primarily affect individual taxpayers, including employees under the Pay As You Earn (PAYE) system, self-employed persons and resident individuals earning income from different sources. Partnerships will also be required to comply with the new filing deadline.
Companies and other non-individual taxpayers, however, will continue to file their returns by the last day of the sixth month after the end of their accounting period, effectively retaining the June 30 deadline where applicable.
Penalties for late filing will remain in force. Individuals who fail to file their returns by April 30 will face a penalty of 5 per cent of the tax due or KSh2,000, whichever is higher. Companies will be subject to a penalty of 5 per cent of the tax due or KSh20,000, whichever is higher.
KRA has urged taxpayers to adjust their compliance calendars early and begin preparing the necessary records well ahead of the new deadline.
The Finance Act 2026 also introduced other tax reforms, including new import documentation requirements and changes to rental income reporting for non-residents.
The National Treasury has described the changes as part of broader efforts to modernize tax administration, improve compliance and strengthen revenue collection.
KRA is also expected to continue upgrading the iTax platform to cope with increased traffic and improve services, including the use of pre-filled returns based on information submitted by employers and businesses.
