How long to keep receipts and business records for tax
Tax Procedures Act; Kenya Revenue Authority · sources read 5 Oct 2026
Keep your tax records and documents, such as receipts, invoices and books of account, for 5 years from the end of the period they relate to. Keep them longer if KRA has amended an assessment or a case about them has started.
- Deadline
- Keep each document for 5 years from the end of the reporting period it relates to
- Where
- Kept by you, at your home or business; produced to KRA when asked
Steps
- Keep your documents in English or Kiswahili, and organised so your tax can be worked out easily.
- Keep your books, records, returns and invoices in Kenya shillings.
- Show your records when KRA officials ask for them as part of their work.
Watch out
- If a document relates to an amended assessment, or is needed for a case that started before the 5 years ended, keep it until that is over.
- Records in another language? KRA can ask you to get them translated into English or Kiswahili at your own cost.
Who this covers
- Anyone who must keep documents under a tax law, including individuals and businesses
Official sources (2)
- KRA Service Charter (April 2026) kra.go.ke · read 3 Oct 2026
- Tax Procedures Act (Cap. 469B), version of 1 September 2026 new.kenyalaw.org · read 5 Oct 2026