File your KRA returns (including nil returns)

Watch out

• KRA's page and service charter still say returns are due by 30 June, with any tax owed paid by 30 April. That's the old rule: for 2026 returns onward, filing and paying are both due by 30 April.
• Filing late costs 5% of the tax due or KSh 2,000, whichever is higher, even for a nil return.
• Missed nil returns for 2025 or earlier? File them by 31 December 2026. Under KRA's tax amnesty, the late-filing penalty is waived automatically.
• From the 2026 tax year, the income and expenses you declare must be backed by valid eTIMS invoices. Ask for eTIMS invoices when you buy for your business.
• Why 30 April: Finance Act 2026 s.18, in force from 1 January 2027, says individuals file by the last day of the fourth month after their year ends. Companies still get six months.
• New from Finance Act 2026: KRA may send you a pre-filled return by the end of January. If you get one, you have two months to confirm it or fix it. KRA hasn't yet said how this will work on iTax.