KRA shifts individual income tax filing deadline to April 30 starting 2027
The Kenya Revenue Authority (KRA) has officially announced that the deadline for filing individual income tax returns will move from June 30 to April 30, effective January 1, 2027.
The sweeping adjustments were rolled out under the KRA’s #Elewa Finance Act 2026 campaign. Under the updated framework, salaried employees and individual self-assessment taxpayers will be required to submit their annual returns by the end of the fourth month following the close of their financial year.
Meanwhile, taxpayers who submit nil returns will face an even earlier deadline of January 31. Corporate filing deadlines, however, remain unchanged.
Streamlining administration and iTax efficiency
For years, the traditional June 30 deadline has been synonymous with long queues, frantic last-minute rush hours, and severe system bottlenecks as millions of Kenyans logged onto the iTax platform simultaneously.
KRA officials believe shifting the date forward will significantly ease digital congestion and foster a more orderly tax compliance ecosystem.
Addressing stakeholders, KRA Head for Micro and Small Taxpayers, George Obell, emphasized that the revised calendar is designed to optimize institutional processes.
"Starting 2027, the deadline for filing Individual Income Tax Returns will no longer be 30th June. The new deadline is 30th April," KRA stated in an official public notice.
According to Obell, the transition is expected to improve government revenue forecasting, reduce discrepancies in tax records, and seamlessly align filing procedures with updated, automated iTax dashboards and pre-filled taxpayer data.
Pre-filled tax data and penalties
To cushion taxpayers against the shorter timeline and minimize compliance friction, the tax authority is pivoting toward proactive administration. Commissioner Obell revealed that the tax body intends to provide registered taxpayers with a detailed, pre-filled breakdown of their financial books starting January 1, 2027.
These summaries will pull data directly from eTIMS invoices, withholding tax certificates, and various third-party sources well ahead of the April 30 sunset date, allowing individuals to review and verify their information with minimal hassle.
Despite the supportive technological upgrades, the KRA has reiterated that legal penalties for late submissions will remain strictly enforced.
Individuals who fail to file by the April 30 deadline face a fine of 5 % of the tax due or a minimum penalty of Sh2,000, whichever is higher. Corporate entities face a much steeper minimum penalty of Sh20,000.
Tax amnesty window nears closure
The announcement comes as taxpayers are also navigating the tail end of the government's relief initiatives. The ongoing tax amnesty program is scheduled to run until December 31, 2026.
The program offers a 100% waiver of penalties and interest on outstanding tax liabilities accrued up to December 31, 2025, provided taxpayers settle the principal tax liability within the stipulated window.