KRA Announces Major Tax Changes From 2027 as Kenyans Face Earlier April Filing Deadline

The Kenya Revenue Authority (KRA) has announced major changes to individual income tax filing, requiring millions of Kenyans to submit their annual returns earlier starting in 2027.

Under the revised arrangement, individual taxpayers will have until April 30 to file their annual returns instead of the previous June 30 deadline. The change will affect employees, self-employed individuals and other taxpayers required to submit individual income tax returns.

The announcement means Kenyans will have two fewer months to prepare and submit their tax declarations. Those who traditionally waited until June to file their returns will now need to adjust their plans to avoid penalties.

New KRA Filing Deadline Takes Effect in 2027

Under the revised tax filing calendar, individual taxpayers will be required to submit their returns by the last day of the fourth month following the end of their year of income.

Since Kenya’s individual tax year runs from January to December, the deadline will fall on April 30.

The new requirement will first apply to returns for the 2026 year of income, which must be submitted by April 30, 2027.

Previously, individual taxpayers had until June 30 to complete their annual returns through KRA’s iTax platform.

The revised deadline is intended to improve tax administration and encourage taxpayers to submit their declarations earlier.

Changes Affecting Kenyans Filing Nil Returns

The revised filing arrangement also addresses taxpayers who do not have taxable income but are still required to submit nil returns.

Under the reported changes, the deadline for filing nil returns will be January 31.

This means taxpayers should establish which filing category applies to them instead of assuming that everyone has until April 30.

KRA expects taxpayers to familiarise themselves with the revised requirements and complete their obligations within the stipulated timelines.

KRA Moves Towards a Simpler Tax Filing System

Apart from changing the filing deadline, KRA is also working towards improving the process of submitting individual income tax returns.

The planned system improvements include a web-based filing platform that will allow taxpayers to complete their returns through an internet browser without relying entirely on downloadable Excel templates.

KRA is also moving towards pre-populating tax returns using information available from different sources, including electronic tax invoices generated through eTIMS and withholding tax certificates.

This approach is expected to reduce the time taxpayers spend entering information manually.

However, taxpayers will still need to review the information provided, confirm its accuracy and make any necessary corrections before submitting their returns.

The revised April deadline primarily targets individual income tax returns.

Companies and other non-individual taxpayers will continue operating under the existing filing arrangement, which generally requires returns to be submitted 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 remains June 30.

This distinction means that individual taxpayers should not confuse their new filing requirements with those applying to businesses and other corporate entities.

KRA’s announcement means individual taxpayers need to prepare their records earlier to avoid missing the new deadline.

Employees should confirm that their employment income details are accurate, while self-employed individuals should organise their business income and expenditure records.

Taxpayers with additional sources of income should also ensure that all relevant earnings are properly declared.

The most important change is the movement of the individual income tax filing deadline from June 30 to April 30.

Kenyans who understand the new requirements and prepare their returns early will be better placed to meet their tax obligations without unnecessary delays or penalties.

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