KRA Moves Individual Income Tax Filing Deadline to April 30 Starting 2027
KRA has maintained penalties for taxpayers who fail to submit their returns within the prescribed period.
The Kenya Revenue Authority (KRA) announces a major change to the country's annual individual income tax filing calendar, moving the deadline from June 30 to April 30 beginning January 2027 .Photo: Kenyans.co.ke.
By Robert Mutasi
The Kenya Revenue Authority (KRA) has announced a major change to the country’s annual individual income tax filing calendar, moving the deadline from June 30 to April 30 beginning January 2027.
The adjustment will require millions of Kenyan taxpayers to submit their annual income tax returns two months earlier than under the previous arrangement, marking a significant shift in the country’s tax compliance procedures.
In a notice issued on Tuesday, November 10, 2026, KRA urged taxpayers to familiarise themselves with the revised timelines and prepare their financial records early to avoid missing the new deadline.
The authority confirmed that the change would take effect on January 1, 2027, meaning Kenyans filing their returns for the 2026 year of income must submit them by April 30, 2027.
Previously, individual taxpayers had until June 30 of the following year to complete their annual returns through the iTax platform.
The revised deadline follows amendments introduced under the Finance Act 2026, which adjusted the statutory period for submitting individual income tax returns.
Under the new framework, individual taxpayers will be required to file their returns by the last day of the fourth month after the end of their year of income.
Since individual taxpayers in Kenya generally follow the calendar year, the new filing deadline falls on April 30.
Who Will Be Affected by the New KRA Deadline?
The revised filing calendar will affect individual taxpayers, including salaried employees earning through the Pay As You Earn (PAYE) system, self-employed Kenyans and individuals receiving income from different sources.
Partnerships will also fall under the revised filing timelines.
Taxpayers will therefore need to organise their employment records, business income statements, withholding tax certificates and other supporting documents earlier to ensure they submit accurate returns before the April deadline.
KRA is also preparing to strengthen its use of pre-populated tax returns by incorporating information obtained from electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS), withholding tax records and other third-party sources.
The move is expected to improve the accuracy of taxpayer information and simplify the process of completing annual returns.
However, taxpayers will remain responsible for reviewing the information provided, correcting discrepancies and ensuring that their submissions reflect their actual income and tax obligations.
Companies Retain June Filing Deadline
While individual taxpayers face an earlier filing date, companies and other non-individual taxpayers will continue operating under the existing six-month filing period after the end of their accounting year.
For companies whose accounting period ends on December 31, the filing deadline will therefore remain June 30 of the following year.
The distinction means businesses and individual taxpayers will operate under different annual income tax filing calendars.
Penalties for Missing the New Deadline
KRA has maintained penalties for taxpayers who fail to submit their returns within the prescribed period.
Under the existing penalty framework, individuals who file their returns late face a penalty of five per cent of the tax due or KSh2,000, whichever is higher.
Companies face a late filing penalty of five per cent of the tax due or KSh20,000, whichever is higher.
The tax authority has encouraged Kenyans to avoid last-minute submissions by preparing their financial records in advance and familiarising themselves with the new compliance requirements.
The shift to April 30 represents a significant change for taxpayers who have traditionally relied on the June deadline to complete their annual tax obligations.
KRA is now urging individuals and businesses to adjust their compliance calendars as the country implements the new tax administration measures under the Finance Act
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