From 2027, individuals must file income tax returns by 30 April

From 1 January 2027, individuals in Kenya must file their income tax returns by 30 April, two months earlier than the familiar 30 June deadline. The change comes from the Finance Act, 2026, and KRA has confirmed it in its guidance on the Act.

What changes

Individual returns are now due by the last day of the fourth month after the end of the year of income. Individuals use the calendar year, so that means 30 April. In practice, the return for your 2026 income, which would have been due on 30 June 2027, is now due on 30 April 2027.

Who it affects

KRA lists individual taxpayers, self-employed persons and partnerships. That includes employees whose only income is a salary, people with rental or business income, and anyone filing a nil return.

Companies and other non-individual taxpayers are not affected. They still file by the last day of the sixth month after their accounting year ends.

Why it matters

You have two fewer months to gather records after the year ends. Any balance of tax owed by an individual was already payable by 30 April, so the return and the payment now fall on the same day. Filing late costs 5% of the tax due or KSh 2,000, whichever is higher. Paying late adds a further 5% of the tax due, plus interest of 1% a month until it is paid.

Pre-filled returns

The Act also allows KRA to issue returns already filled in with information it holds, for example from employers, withholding tax certificates and electronic invoices. You can confirm or amend the figures. KRA says it will give further guidance on how this will work and who will receive them. Check every figure before you submit: once you confirm a pre-filled return, it is your return.

Two related changes

• Tax amnesty. Penalties, interest and fines on tax due up to 31 December 2025 are waived if the principal tax is paid in full by 31 December 2026. The amnesty does not cancel the tax itself.
• System errors. Where an iTax or other KRA system error stops you from complying on time, the Act allows penalties and interest to be waived. Keep evidence such as screenshots, support tickets and emails.

What to do now

• Mark 30 April 2027 as the deadline for your 2026 return.
• Employees: ask your employer for your P9 form early in the new year.
• Self-employed and landlords: keep 2026 records up to date now, so the year can be closed by March.
• Clear any arrears for 2025 or earlier by 31 December 2026 to benefit from the amnesty.

Sources: KRA, Finance Act 2026: What It Means for You · KRA, Individual Income Tax (penalties) · KRA statement on the new filing deadline, 8 September 2026, as reported by Pulse · Kenyans.co.ke, 10 November 2026.