The Kenya Revenue Authority (KRA) has explained why it moved the annual income tax filing deadline for individual taxpayers from June 30 to April 30, requiring Kenyans to submit their returns two months earlier starting in 2027.
The authority issued a notice on September 8 announcing the change, saying it followed the enactment of the Finance Act 2026, which revised the filing period for individual 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 said.
The new deadline takes effect on January 1, 2027, and applies to returns for the 2026 income year and subsequent years.
Under the revised timelines, individual taxpayers, including self-employed people, must file their returns by the last day of the fourth month after the end of the income year, and the taxman urged affected taxpayers to adjust their filing calendars to comply with the new requirements.
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Why KRA Is Changing the Filing Deadline
The revised filing schedule aims to ease congestion during the annual tax filing period and improve the return administration.
KRA said the June 30 deadline has long drawn a last-minute rush as taxpayers try to submit returns through KRA’s iTax platform. Heavy traffic near the deadline has caused system delays and technical difficulties, making it harder for some taxpayers to file on time.
Moving the individual filing deadline to April 30 is expected to spread the workload over a longer period and reduce pressure on the system towards the end of the filing season.
The change also separates the filing timelines for individuals from those of companies and other non-individual taxpayers, allowing the two groups to operate under different deadlines.
Taxpayers will still need to ensure their returns are accurate and submitted within the prescribed period.
Companies Will Retain the June 30 Deadline
The change does not move the filing deadline for companies and other non-individual taxpayers.
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KRA said these taxpayers will continue submitting their returns by the last day of the sixth month after the end of their accounting period.
For companies whose accounting year ends in December, the deadline will therefore remain June 30.
The revised schedule gives individual taxpayers four months after the end of the income year to file their returns, while companies retain the six-month period after the end of their accounting period.
Penalties for Filing Returns Late
KRA said that taxpayers who fail to submit their income tax returns by the applicable deadline risk penalties under the tax laws.
Individuals face a penalty of 5% of the tax due or KSh2,000, whichever is higher.
Companies and other non-individual taxpayers face a penalty of 5% of the tax due or KSh20,000, whichever is higher.
The penalties make it important for taxpayers to familiarise themselves with the new filing dates and prepare their returns before the deadline.
Individual taxpayers should begin organising their income records and other relevant tax information early to avoid rushing to file their returns in April.
Employees and self-employed people should check that the information needed to complete their returns is accurate before submission. Taxpayers should also review any information pre-filled in their returns and correct it where necessary.
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