Kenyan individual taxpayers will have two months less to file their annual income tax returns from 2027 after the Kenya Revenue Authority (KRA) moved the filing deadline from June 30 to April 30.
The change, introduced under the Finance Act 2026, takes effect on January 1, 2027, and requires individuals to submit their returns by the last day of the fourth month after the end of the income year.
In guidance published under its Finance Act 2026 implementation campaign, KRA said the revised deadline would apply to individual taxpayers whose income year follows the calendar year.
"From 1 January 2027, individual taxpayers will be required to file income tax returns by the last day of the fourth month after the end of the year of income," the authority stated.
The new timeline means that returns for the 2026 year of income will be due by April 30, 2027, instead of the traditional June 30 deadline.
The adjustment will affect individual taxpayers, including salaried employees and self-employed persons, who must submit annual declarations of income and tax obligations.
For years, June 30 has been the deadline for millions of Kenyans to file their returns through the authority's iTax platform. The revised schedule will require taxpayers to organise their employment, business and other income records earlier to avoid missing the new deadline.
KRA has advised taxpayers to begin preparing their records in advance, confirm employment and business income details, and ensure withholding tax information is accurate before submitting their returns.
The authority has also urged taxpayers to review their declarations carefully rather than waiting until the final days to complete the filing process.
"Do not wait until the deadline to begin filing," KRA advised in its guidance, encouraging taxpayers to make early preparations ahead of the implementation date.
The change is part of wider amendments introduced through the Finance Act 2026, which revised several tax laws, including the Income Tax Act and the Tax Procedures Act.
However, the revised April deadline will not apply to companies and other non-individual taxpayers. According to KRA, such entities will continue filing their returns by the last day of the sixth month after the end of their accounting period.
The adjustment is expected to require taxpayers and employers to streamline the preparation of income records and supporting documents to accommodate the shorter filing window.
KRA has encouraged taxpayers to familiarise themselves with the new timelines and follow its official communication channels for further guidance on implementation.