The Kenya Revenue Authority (KRA) has unveiled a new tax filing framework that will see taxpayers receive personalized guidance and support when submitting their annual returns.
In a statement on February 5, 2026, the authority said filing tax returns remains mandatory for all individuals with a Personal Identification Number (PIN), including those with no income who are required to submit Nil returns. However, the agency signaled a move away from the traditional one-size-fits-all approach.
“Remember the last-minute tax filing rush? We are changing that story. For 2026, we’re introducing something different: a phased filing approach that treats you like the individual you are, not just another PIN number,” KRA said.
KRA introduces phased, personalized filing
Under the new system, taxpayers will be grouped based on the complexity of their income, allowing KRA to deliver tailored communication, guidance, and support at the right time. The authority said the approach uses data analytics to improve accuracy and simplify the filing process.
According to KRA, the 2026 filing season will follow a three-phase rollout designed to match taxpayers with the assistance relevant to their specific income structure.
For individuals who earned employment income only in 2025, the taxman said returns will be pre-populated in the iTax system, requiring taxpayers to simply confirm their details and submit.
Also Read: Win for Kenyans as Bankers Push for Further 5.0% PAYE Cut Across All Bands
Those with employment income plus additional sources, such as rental income subject to withholding tax, will receive targeted communication highlighting their income categories and step-by-step filing guidance.
Meanwhile, nil filers and non-filers with withholding tax records will be specifically targeted through personalized messaging to help them understand their obligations and potentially claim eligible refunds.
“The phased approach specifically targets this group with personalized information, helping them understand their filing obligations and potentially claim refunds where applicable.”
KRA said the new model is designed to reduce system congestion and improve compliance by spreading filing activity across phases instead of the traditional last-minute surge.
“The phased filing approach represents a significant evolution in KRA’s service delivery,” the authority noted, adding that the system will deliver targeted support, simplify filing through pre-filled returns, and improve transparency by showing taxpayers the income data already captured in KRA systems.
Taxpayers have been advised to update their contact details on the iTax portal to receive personalized notifications via SMS and email during the filing season. KRA also said it will expand taxpayer education, customer support, and stakeholder engagement to support the transition.
Nil returns filing suspended
The new filing model comes weeks after KRA temporarily suspended Nil return filings to allow for data validation and compliance checks.
Also Read: KRA Starts Going After Kenyans Over Unpaid Withholding Tax
KRA Deputy Commissioner for Taxpayer Experience, Patience Njau, on January 23 said the move was part of a broader strategy to transition nil filers and non-filers into active taxpayers.
The temporary suspension triggered complaints from taxpayers who were unable to submit returns, prompting the authority to clarify the situation on social media.
“Kindly note the Nil return option is temporarily unavailable. Kindly be patient as it is scheduled to be restored on May 1st. Apologies for any inconvenience caused,” KRA said at the time.
Officials have indicated that enforcement efforts in 2026 will increasingly rely on transaction data to ensure individuals and businesses declaring nil income are properly assessed, signaling a more data-driven approach to tax compliance going forward.
Follow our WhatsApp Channel and X Account for real-time news updates.
