KRA Moves Individual Tax Filing Deadline From June 30 to April 30

NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has announced a major change to the country's tax calendar, moving the deadline for filing Individual Income Tax Returns from June 30 to April 30.

The new deadline takes effect on January 1, 2027, following changes introduced under the Finance Act 2026, which was signed into law by President William Ruto.

KRA said the adjustment is aimed at improving tax administration efficiency by giving the authority more time to review returns, validate taxpayer information and prepare for the next fiscal cycle.

New Tax Filing Deadline Takes Effect in 2027

Under the revised timeline, individual taxpayers will be required to submit their income tax returns by April 30, which is the end of the fourth month following the close of the tax year.

The change effectively brings forward the deadline by two months from the traditional June 30 date.

Treasury Cabinet Secretary John Mbadi said the move would help prevent the last-minute rush that has historically characterised the tax filing period.

The June deadline has frequently seen millions of taxpayers attempting to submit their returns within a short period, placing significant pressure on KRA's iTax platform.

The resulting congestion has sometimes led to system slowdowns, technical challenges and difficulties for taxpayers attempting to meet the statutory deadline.

Who Will Be Affected?

The new April 30 deadline will primarily apply to individual taxpayers, including:

1. Employees registered under the Pay As You Earn (PAYE) system.
2. Self-employed individuals.
3. Resident individuals earning income from multiple sources.
4. Individuals with mixed income.
5. Partnerships.

Taxpayers in these categories will need to revise their compliance calendars and ensure their records are prepared well ahead of the new deadline.

Companies and other non-individual taxpayers will, however, retain their existing filing timeline.

Such entities will continue to file returns by the last day of the sixth month after the end of their accounting period, meaning taxpayers whose accounting year ends in December will effectively retain the June 30 deadline.

KRA Gets More Time for Compliance Checks

The earlier deadline is also expected to give KRA additional time to conduct compliance reviews and verify information submitted by taxpayers.

KRA Commissioner General Adan Mohamed told Parliament's Finance Committee in June that staggered filing timelines would allow the authority to undertake data validation and compliance checks before the beginning of the next financial year.

The additional time could also help KRA identify discrepancies between taxpayer declarations and information submitted by employers and other third parties.

The authority is continuing to upgrade its iTax platform, including efforts to improve its capacity to handle high volumes of users and introduce more pre-filled information based on employer and business submissions.

Late Filing Penalties Remain

Taxpayers who fail to meet the new April 30 deadline will continue to face penalties.

For individuals, the late-filing penalty will be 5 percent of the tax due or KSh2,000, whichever is higher.

Companies will face a penalty of 5 percent of the tax due or KSh20,000, whichever is higher.

KRA has urged taxpayers to begin adjusting their compliance schedules early and maintain accurate financial records throughout the year.

Finance Act Introduces Wider Tax Changes

The change to the individual tax filing deadline is part of a broader set of reforms contained in the Finance Act 2026.

Other measures include new requirements relating to import documentation and changes to rental income reporting for non-residents.

The National Treasury has said the reforms are intended to modernise Kenya's tax administration, improve compliance and strengthen domestic revenue collection.

For individual taxpayers, the shift means the familiar June 30 deadline will no longer apply from 2027.

KRA is therefore encouraging taxpayers to prepare for the new April 30 filing deadline well in advance to avoid penalties, system congestion and last-minute compliance challenges.