Kenya's tax year and the annual return deadline
Kenya Revenue Authority · sources read 4 Oct 2026
Kenya's tax year (year of income) runs from 1 January to 31 December. Your return for 2026 is due by 30 April 2027: from 1 January 2027 individuals must file by the last day of the fourth month after the year ends, not 30 June as before.
- Deadline
- 30 Apr 2027 Return for the 2026 year of income: by 30 April 2027 (new rule from 1 January 2027)
- Where
- Online on KRA iTax
Steps
- Your tax year is January to December. A return covers one full calendar year.
- File the return for a year on iTax any time from 1 January of the next year.
- Pay any tax you owe by 30 April too, the same day the return is due.
Watch out
- KRA's website still says 30 June. That was the rule up to the 2025 return; the law changed, and 2026 returns are due by 30 April 2027.
- Filing late costs 5% of the tax due or KSh 2,000, whichever is higher.
- The new deadline comes from the Finance Act 2026, whose change to the filing rule starts on 1 January 2027.
Who this covers
- Applies to every individual taxpayer: the year of income is the calendar year.
Official sources (4)
- Income Tax Act (Cap. 470), revised 2026 kra.go.ke · read 4 Oct 2026
- Individual Income Tax kra.go.ke · read 4 Oct 2026
- Finance Act, 2026 kra.go.ke · read 4 Oct 2026
- KRA Citizens' Service Charter (April 2026) kra.go.ke · read 4 Oct 2026