In Kenya, the annual tax return deadline is no longer the same for every taxpayer. Under the Finance Act 2026, starting with the 2026 year of income (filed in 2027), your deadline depends on where your income comes from.
The new KRA filing deadlines are: salaried employees whose income is fully taxed through PAYE file by April 30. Nil-return filers — inactive PIN holders, students, and unemployed persons with no taxable income — file by January 31. Taxpayers with business, rental, or professional income continue to file by June 30.
Why did KRA split the deadlines? Spreading annual returns across three dates instead of processing every taxpayer in the country on the same day is meant to ease the system overload and delays that used to build up every June.
One thing that has not changed: monthly PAYE remittance for employers. That's still due by the 9th of every month regardless of the new annual filing dates.
The real risk isn't the new dates themselves, it's assuming nothing changed. If you've filed by June 30 out of habit for years and you're actually a PAYE-only employee, you could end up filing two months late without realizing it.
Not sure which deadline applies to you or your business? At Hilltech Consultants, that's a five-minute check we can run for you now, rather than finding out the hard way in April.
