NAIROBI, Kenya — September 10, 2026: Kenya Revenue Authority says individual taxpayers must file annual income-tax returns by April 30 from 2027, replacing the familiar June 30 deadline.
The new timetable takes effect on January 1, 2027 and applies to the 2026 year of income and later years.
The change means employees, self-employed people and partnerships should prepare their records two months earlier than under the old timetable. It does not move the filing date for the 2025 year of income, whose June 30, 2026 deadline has already passed.
When is the KRA tax return deadline in 2027?
KRA says individual taxpayers, self-employed people and partnerships must file by April 30 from 2027. The first return affected is for income earned in 2026. Companies and other non-individual taxpayers continue filing by the last day of the sixth month after their accounting year ends.
The new KRA deadline and who it affects
KRA's official Finance Act 2026 explainer says the new filing timelines begin on January 1, 2027. Individual taxpayers use the calendar year, so the last day of the fourth month after year-end is April 30.
The authority lists three affected groups: individual taxpayers, self-employed persons and partnerships. Employees whose only income is salary still need to check whether their KRA PIN carries an active income-tax obligation and whether a return is required.
Companies and other non-individual taxpayers remain on a different timetable. KRA says they continue filing by the last day of the sixth month after their accounting period ends. Citizen Digital's report also distinguishes the individual deadline from the company deadline.
The change is easy to misread as a deadline that applies immediately. It does not. The April 30 date begins with returns filed in 2027 for income earned during 2026.
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How to File Your KRA Tax Return Online in 2027
Sep 10, 2026
Sep 10, 2026
5 min read
Published
Updated:
NAIROBI, Kenya — September 10, 2026: Kenya Revenue Authority says individual taxpayers must file annual income-tax returns by April 30 from 2027, replacing the familiar June 30 deadline.
The new timetable takes effect on January 1, 2027 and applies to the 2026 year of income and later years.
The change means employees, self-employed people and partnerships should prepare their records two months earlier than under the old timetable. It does not move the filing date for the 2025 year of income, whose June 30, 2026 deadline has already passed.
When is the KRA tax return deadline in 2027?
KRA says individual taxpayers, self-employed people and partnerships must file by April 30 from 2027. The first return affected is for income earned in 2026. Companies and other non-individual taxpayers continue filing by the last day of the sixth month after their accounting year ends.
The new KRA deadline and who it affects
KRA's official Finance Act 2026 explainer says the new filing timelines begin on January 1, 2027. Individual taxpayers use the calendar year, so the last day of the fourth month after year-end is April 30.
The authority lists three affected groups: individual taxpayers, self-employed persons and partnerships. Employees whose only income is salary still need to check whether their KRA PIN carries an active income-tax obligation and whether a return is required.
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Companies and other non-individual taxpayers remain on a different timetable. KRA says they continue filing by the last day of the sixth month after their accounting period ends. Citizen Digital's report also distinguishes the individual deadline from the company deadline.
The change is easy to misread as a deadline that applies immediately. It does not. The April 30 date begins with returns filed in 2027 for income earned during 2026.
What to prepare before opening iTax
Start with your KRA PIN and iTax password. Then collect the documents relevant to the income you earned during the year. An employee will normally need a P9 form and certificates supporting any insurance or mortgage-interest relief claimed.
If you earned business, freelance, rental, farming or other income, prepare records showing gross income, allowable expenses and tax already paid. Check withholding-tax certificates and instalment-tax payments before submitting because they can affect the final calculation.
KRA advises taxpayers to confirm employment, business and withholding information, review the return carefully and avoid waiting until the deadline. The earlier cut-off gives individuals four months after December 31 to assemble those records.
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How to file an individual return on iTax
Use the official KRA iTax portal. Sign in with your PIN and password, open the Returns menu and choose File Return. Select the relevant income-tax obligation and return period.
For employment-only returns, compare the pre-populated figures with your P9. Check employment income, PAYE deducted and any reliefs before submitting. Save the acknowledgement receipt after the portal accepts the return.
People with employment plus other income generally need the fuller return rather than the simplified employment-only path. Download the current return template offered by iTax, complete the relevant income and expense sections, validate it, upload the generated file and keep the submission receipt.
KRA says the Finance Act allows it to issue pre-populated returns using information already available to the authority. A taxpayer may confirm or amend that information. Pre-filled data should still be checked against personal records before submission.
Filing a nil return
A person with an active income-tax obligation but no income may need to file a nil return. On iTax, open Returns, choose the nil-return option, confirm the period and submit. The KRA M-Service app also supports nil returns.
Some reports have described a separate January date for nil returns. However, the KRA explainer checked on September 10 states that individual taxpayers file by April 30 from 2027 and does not set out a separate nil-return date. Taxpayers should follow KRA's direct guidance if the authority issues more detailed implementation instructions.
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Kenyans.co.ke reported that the late-filing penalty for an individual remains the higher of five per cent of tax due or KSh2,000. Verify the amount shown in iTax because penalties depend on the taxpayer and obligation.
If a submitted return shows tax payable, generate a payment slip through iTax and use an authorised payment channel. Keep the return acknowledgement, payment receipt, P9, certificates, invoices and other supporting records.
The Finance Act also permits KRA to consider system-generated errors when deciding whether penalties or interest should be waived. KRA advises taxpayers affected by a portal problem to retain screenshots, support tickets and correspondence.
The practical checklist for 2027
Mark April 30, 2027 as the deadline for the 2026 individual return.
Confirm that your KRA PIN and contact details work before filing season.
Collect P9, withholding, relief and business records early.
Review all pre-populated figures instead of submitting automatically.
Use only official KRA channels and never share an iTax password or one-time code.
Save both the return acknowledgement and proof of any payment.
The deadline change has already attracted broad attention, with Tuko's coverage highlighting the need for individuals to adjust their filing calendars. The next verifiable milestone is detailed KRA implementation guidance before the 2027 filing season.
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