The Kenya Revenue Authority (KRA) has intensified its push for tax compliance, reminding Kenyans to file their 2025 Income Tax Returns before the June 30, 2026 deadline while placing fresh focus on the use of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS).

In a statement shared on X account on Monday, June 8, 2026, KRA said filing for the 2025 Year of Income is ongoing and urged taxpayers to submit their returns within the stipulated period to avoid penalties and enforcement action.

Taxpayers get temporary relief on business expenses

KRA announced that taxpayers will be allowed to declare valid business expenses that may not be supported by eTIMS or TIMS invoices for the current filing period.

“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 authority said.

The tax agency, however, clarified that the expenses will be subjected to verification after filing.

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

KRA further noted that the arrangement is temporary and will only apply to the filing of 2025 returns.

eTIMS requirement becomes mandatory from next year

The authority warned that beginning with the 2026 Year of Income, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS/TIMS systems.

The move signals KRA’s broader strategy of strengthening digital compliance and improving accountability in tax reporting.

Failure to file returns may attract penalties

The latest notice comes days after KRA intensified public awareness campaigns urging Kenyans to avoid last-minute filing and comply with tax regulations.

Earlier, KRA Chief Manager for Public Relations and Communication Andrew Osiany termed tax compliance both a legal requirement and a patriotic responsibility.

“The Kenya Revenue Authority, in my view, is the most consequential agency in Kenya,” Osiany said during a recent tax compliance campaign.

KRA also warned that taxpayers who fail to submit their returns before June 30, 2026, risk default assessments under Section 29 of the Tax Procedures Act.

The authority has continued encouraging Kenyans to use digital platforms to ease the filing process as pressure mounts to improve domestic revenue collection and reduce reliance on external borrowing.