Editor's Review
KRA has announced changes to the annual income tax filing deadline, with taxpayers required to submit their returns by April 30 instead of the previous June 30 deadline.
The Kenya Revenue Authority (KRA) has announced changes to the annual income tax filing deadline, with taxpayers required to submit their returns by April 30 instead of the previous June 30 deadline.
In an update on Tuesday, November 10, the authority said the new deadline will take effect on January 1, 2027, meaning taxpayers filing their 2026 Income Tax Returns will be required to submit them by April 30, 2027.
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KRA urged taxpayers to familiarise themselves with the changes and make early preparations to avoid missing the new deadline.
“Don't be caught off guard. Plan ahead, file early and stay compliant,” KRA advised.
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The change was introduced under the Finance Act 2026 as part of measures aimed at improving tax administration and giving KRA more time to verify and validate income tax returns submitted by taxpayers.
According to the National Treasury, the previous June 30 deadline left the authority with limited time to review tax returns before the commencement of another financial year.
Moving the deadline to April 30 is expected to provide additional time for KRA to examine taxpayers' declarations, identify discrepancies and improve compliance through more effective verification.
The adjustment is also intended to reduce last-minute filing pressure by spreading out submissions rather than having millions of taxpayers rush to file their returns in June.
Additionally, the earlier deadline is expected to strengthen revenue administration by giving the government earlier visibility into tax liabilities and anticipated revenue collections.
This comes a day after KRA announced new tax compliance requirements for multinational companies and other covered taxpayers falling within the scope of the Minimum Top-Up Tax (MTT).
In a notice on Monday, November 9, the authority said the requirements were introduced under Section 12G of the Income Tax Act (Cap. 470) through the Tax Laws (Amendment) Act, 2024, which established the Minimum Top-Up Tax framework.
Subsequently, the Income Tax (Minimum Top Up Tax) Regulations, 2026 were developed and published through Legal Notice No. 189 on September 18, 2026, to operationalise the MTT provisions.
As such, KRA urged all taxpayers falling within the scope of the tax to comply with the relevant provisions of the law and the newly published regulations.
"The Kenya Revenue Authority therefore wishes to inform all taxpayers (Covered Persons) who are in scope of the MTT to ensure full compliance with section 12G of the Income Tax Act and the Legal Notice No. 189 of 2026," the notice read.
KRA outlined three key requirements that covered persons were expected to fulfil, including notifying the Commissioner that they fell within the scope of the Minimum Top-Up Tax.
The notification was required to include the name of the multinational group, the country of its Ultimate Parent Entity and a list of its constituent entities operating in Kenya, alongside their respective Personal Identification Numbers (PINs).
The authority directed affected taxpayers to submit the information through the email address [email protected], with the deadline set for November 30, 2026.
Additionally, covered persons were required to file returns declaring their Minimum Top-Up Tax obligations and pay any tax due under the provisions.
They were also required to adhere to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information as part of the compliance requirements.
