The Kenya Revenue Authority (KRA) has confirmed a major change to the country’s tax calendar, announcing that individual taxpayers will be required to file their annual income tax returns by April 30 instead of the traditional June 30, effective January 1, 2027.
The change, which stems from the Finance Act 2026 signed into law by President William Ruto, is designed to decongest the filing system and streamline tax administration.
The new deadline will apply to individual taxpayers, including salaried employees under the Pay As You Earn (PAYE) system and self-employed persons.
In a public notice, KRA urged taxpayers to adjust their compliance calendars, explaining that the change would introduce a new filing timeline for individuals.
“Same Tax Return, New Deadline. From 2027 onwards, individual taxpayers will file their Income Tax Returns by 30th April, not the familiar June deadline,” KRA said in its update.
Treasury Cabinet Secretary John Mbadi had previously explained that the uniform June 30 deadline for all taxpayers left the authority with limited time to verify returns before the start of the new fiscal year.
“Remember, all Kenyans were required before this law change to file their tax returns by June 30. And you know, Kenyans, in our nature, we usually wait until the last day to file the return,” Mbadi said during a media interview in July 2026.
He noted that the staggered system would separate individual filings from business filings, which often involve more complex accounting.
For years, the June 30 deadline has been associated with congestion on KRA’s iTax platform, particularly during the final days of the filing period.
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Increased traffic has previously resulted in system slowdowns, timeouts and difficulties for taxpayers attempting to submit their returns.
The reform is part of a broader strategy under the Finance Act 2026 to modernise tax administration. By moving the individual filing deadline to April 30, KRA will have an additional two months to process returns and validate data before the end of the financial year.
The law also introduces a separate timeline for nil-filers, who will be required to submit their returns by January 31.
Under the new structure, companies and other non-individual taxpayers will retain the June 30 deadline, effectively separating the filing periods for individuals and businesses.
KRA has also clarified that penalties for late filing will remain unchanged despite the earlier deadline. Individuals who fail to submit their returns by April 30 will face a fine of 5% of the tax due or Ksh2,000, whichever is higher.
The authority has encouraged taxpayers to organise their records early to avoid last-minute filing challenges.
The new deadline will apply to the 2026 year of income, meaning the first individual tax returns under the April 30 requirement will be due in 2027.
