NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has moved the deadline for individual income tax returns from June 30 to April 30, with the new filing timeline taking effect from 2027.
KRA said Tuesday that the change follows the enactment of the Finance Act, 2026, which requires individual taxpayers to file their annual income tax returns by the last day of the fourth month after the end of the year of income.
For individual taxpayers, who generally use the calendar year, this means annual income tax returns will be due by April 30 instead of the traditional June 30 deadline. The new timeline takes effect on January 1, 2027 and will apply to returns for the 2026 year of income and subsequent years.
“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 authority urged affected taxpayers to adjust their filing calendars and begin preparing their records earlier to ensure they meet the new deadline.
Who will be affected?
The change applies to individual taxpayers, self-employed persons and partnerships, according to KRA.
KRA said companies and other non-individual taxpayers will continue to file their returns by the last day of the sixth month after the end of their accounting period.
For taxpayers whose accounting year ends on December 31, the existing June 30 deadline will therefore remain applicable to companies and other non-individual entities.
The change means that different categories of taxpayers will continue to operate under different filing timelines, depending on their status and accounting period.
Why KRA is changing the deadline
The annual June 30 filing deadline has traditionally been accompanied by a surge in taxpayer activity as individuals rush to submit their returns before the deadline.
KRA has previously experienced pressure on its electronic filing systems during peak filing periods, with taxpayers sometimes reporting technical difficulties when attempting to submit returns close to the deadline.
The authority expects the revised timeline to help spread filing activity and give taxpayers more time to prepare and submit their returns.
KRA has advised taxpayers to start preparing their income and expense records early, confirm employment, business and withholding-tax information, and review their returns before submission.
What happens to taxpayers who miss the deadline?
Taxpayers who fail to file their individual income tax returns by the applicable deadline will continue to face penalties under the tax law.
KRA currently lists the late-filing penalty for individuals as the higher of 5 per cent of the tax due or KSh2,000. For companies and other non-individual taxpayers, the penalty is the higher of 5 per cent of the tax due or KSh20,000.
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The authority has also advised taxpayers affected by electronic system errors to retain evidence such as screenshots, support tickets and correspondence, as system-generated errors may be considered when determining whether penalties or interest should be waived, subject to the law.
2026 returns still follow the current deadline
The new April deadline does not change the filing deadline for the 2025 year of income.
KRA has previously confirmed that returns for the 2025 year of income must be filed by June 30, 2026.
From the 2026 year of income, however, individuals will operate under the new April 30 deadline, meaning taxpayers should prepare for the earlier filing date when submitting returns in 2027.
KRA has urged taxpayers to follow its official guidance as the Finance Act 2026 changes are implemented.
