KRA moves tax return filing deadline to April 30

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

The change, set out in the Finance Act 2026 and signed into law by President William Ruto, takes effect on January 1, 2027.

KRA explained that the adjustment is designed to improve efficiency in tax administration. By requiring returns to be filed by the end of the fourth month after the close of the tax year, the authority gains a four-month window to review submissions, validate data, and prepare for the next fiscal cycle.

Treasury Cabinet Secretary John Mbadi said the move would help ‘avoid the last-minute rush’ that has traditionally overwhelmed the iTax system, where millions of Kenyans attempt to file returns in the final days of June.

For years, the June 30 deadline has been synonymous with long queues at KRA offices, system overloads, and frustrated taxpayers locked out of the platform.

The new April 30 deadline is expected to spread filing activity over a longer period, easing congestion and reducing technical glitches.

KRA Commissioner General Adan Mohamed told Parliament’s Finance Committee in June that staggered timelines would also allow the authority to focus on compliance checks and data validation before the next financial year begins.

The change primarily affects individual taxpayers, including employees under the Pay As You Earn (PAYE) system, self-employed persons, and resident individuals with mixed income. Partnerships will also be required to comply with the new deadline.

However, companies and other non-individual taxpayers will continue to file returns by the last day of the sixth month after the end of their accounting period, effectively retaining the June 30 deadline. 

Penalties for late filing remain in place. Individuals who fail to file by April 30 will face a fine of 5 percent of the tax due or Ksh.2,000, whichever is higher, while companies will be penalized 5 percent of the tax due or Ksh.20,000, whichever is higher.

KRA has urged taxpayers to adjust their compliance calendars early and begin preparing records well before the deadline.

The Finance Act 2026 also introduced broader reforms, including new import documentation requirements and changes to rental income reporting for non-residents.

The National Treasury has emphasized that the adjustment is part of a wider effort to modernize tax administration, improve compliance, and strengthen revenue collection.

Officials say the authority will also continue upgrading the iTax platform to handle increased traffic and provide pre-filled returns based on employer and business submissions.