The Kenya Revenue Authority (KRA) has made changes to the income tax filing process, introducing a phased system aimed at ending the last-minute rush.
In a statement on Thursday, February 5, the taxman said taxpayers will be grouped based on their income.
KRA explained that the new approach will ensure that every taxpayer receives timely, targeted guidance tailored to their individual needs.
“The 2026 filing season introduces a systematic, three-phase rollout that categorizes taxpayers by income complexity.
“This innovative approach ensures that each taxpayer receives relevant, timely information and support tailored to their specific filing requirements,” KRA stated.
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The authority noted that it has streamlined the filing process for taxpayers who earned income exclusively through employment in 2025.
The taxman said the taxpayers in this category will only be required to verify their employment details already captured in the iTax system and submit their returns.
For taxpayers with employment income plus additional revenue streams, KRA said they will receive targeted communication highlighting their specific income categories and guidance to ensure accurate filing.
“Taxpayers with employment income and one or more activities, those who earned employment income alongside other revenue streams in 2025, i.e., employment income or Rental Withholding Tax (WHT).
“These taxpayers will receive targeted communications highlighting their specific income categories and providing tailored guidance for accurate filing,” said KRA.
Meanwhile taxpayers who previously filed nil returns or failed to file despite having withholding tax income will also be targeted under the phased model.
The authority said the new approach will help such taxpayers understand their obligations and claim refunds where applicable.
“The phased approach specifically targets this group with personalized information, helping them understand their filing obligations and potentially claim refunds where applicable,” KRA added.
Further, KRA said they will space out deadlines to each category of taxpayers to prevent the traditional last-minute rush.
“By spacing out filing deadlines and segmenting taxpayers, the system prevents the traditional last-minute rush that often overwhelms both taxpayers and KRA's digital infrastructure,” the authority stated.
KRA also mentioned that the taxpayers will receive SMS and emails for personalized filing notifications.
This comes days after the authority suspended the filing of nil tax returns until the end of March 2026.
KRA Deputy Commissioner Patience Njau explained that the move will enable the authority to analyze its data more effectively and ensure compliance among all registered taxpayers.
“Until March 30, you cannot file nil returns for your 2025 income. Nil returns will be opened once we have finished combing through all the data sets and confirm that you do not have any transactions that have happened in the course of the year.
“The reason we are doing that is because burden of tax must be for everybody,” Njau stated.
