KRA Issues Fresh Guidance on 2025 Income Tax Return Filing

The Kenya Revenue Authority (KRA) has issued fresh guidance to taxpayers as the deadline for filing Income Tax Returns for the 2025 Year of Income draws closer.

In a statement on Monday, June 8, the agency reminded Kenyans that submissions must be completed by June 30.

KRA also announced a temporary measure aimed at easing the filing process, particularly for taxpayers whose business expenses may not fully align with electronic invoice requirements.

"To facilitate smooth filing for the 2025 Year of Income, KRA has allowed taxpayers to declare valid business expenses that may not be supported by eTIMS/TIMS invoices," the statement read.

The authority clarified that taxpayers will still be required to provide supporting details for such expenses during the filing process.

"Such expenses may be uploaded during filing and will be subject to validation by KRA after submission," the statement added.

KRA, however, stressed that the temporary allowance will only apply to returns being filed for the 2025 Year of Income and warned that stricter requirements will take effect afterward.

"This allowance applies only to the filing of 2025 Income Tax Returns. From the 2026 Year of Income onwards, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS/TIMS," the statement further read.

KRA warned taxpayers against delaying submissions, saying failure to comply with the deadline could attract penalties and additional action under tax laws.

"Taxpayers who fail to file returns by 30th June 2026 will be subject to default assessments in accordance with Section 29 of the Tax Procedures Act, Cap 469B," the statement concluded.

This comes a week after KRA issued guidance on how taxpayers can replace an old phone number linked to their iTax accounts. 

The clarification came after a user asked what they should do if the number originally used during registration is now being used by another person, while they have since acquired a new number. 

"What does one do if another person is using the number that they used to register, and I have another number?" the user asked.

Responding to the query, KRA explained that users can update the number directly through the iTax portal during the login process.

"Kindly log in to your ITax portal, and once it prompts to verify the mobile number, where it is written Mobile number, delete the old number, and then enter your current number, then click on send verification to receive the OTP, then enter the code and log in," the agency said.