June 30 KRA tax filing deadline abolished: What the new system means for Kenyan taxpayers
By Sharon Atieno, July 9, 2026For years, June 30 has been one of the most familiar dates on Kenya’s tax calendar. Every year, millions of taxpayers rushed to beat the deadline for filing annual income tax returns, often leading to last-minute traffic on the Kenya Revenue Authority’s (KRA) iTax system.
That long-standing practice is now coming to an end.
The Finance Act, 2026 has abolished the single June 30 filing deadline, replacing it with different deadlines depending on the category of taxpayer. The changes are expected to reduce pressure on taxpayers and spread compliance throughout the year.
Different taxpayers, different deadlines
Under the new framework, salaried employees whose income is fully taxed through the Pay As You Earn (PAYE) system will now file their annual income tax returns by April 30 instead of June 30.
Meanwhile, taxpayers who file nil returns, including unemployed Kenyans, students, inactive PIN holders and individuals with no taxable income, will be required to submit their returns by January 31.
The revised deadlines will first apply to returns for the 2026 year of income, which will be filed in 2027.
The government hopes the staggered filing calendar will improve efficiency by easing congestion on the iTax platform while allowing KRA to process returns more effectively.
Monthly PAYE rules remain unchanged
While annual filing deadlines have changed, employers must continue meeting their monthly PAYE obligations.
On Wednesday, July 8, 2026, KRA reminded employers and human resource managers that monthly PAYE returns for June salaries must be filed by July 9 through the iTax platform.
“Dear employer/HR, this is to notify you that you should file your PAYE returns by the 9th of this month. Head over to the iTax platform right now and get it done,” KRA said.
Employers are still required to deduct PAYE from employees’ salaries and remit both the tax and monthly returns within the prescribed timelines.
Failure to file or remit taxes on time continues to attract penalties and interest despite the changes to annual filing dates.
Tax amnesty offers relief
The Finance Act has also introduced a six-month tax amnesty programme that took effect on July 1, 2026.
The initiative allows taxpayers to seek waivers on penalties, interest and eligible fines arising from tax liabilities accumulated up to December 31, 2025.
Taxpayers who have already paid their principal tax automatically qualify for a waiver of penalties and interest, while those with outstanding principal tax must apply through iTax and clear the principal amount before December 31, 2026 to benefit.
What taxpayers should do now
The reforms signal a shift from a one-size-fits-all filing system to a more targeted approach based on taxpayer categories.
For employers, nothing changes regarding monthly PAYE compliance. For salaried employees and nil filers, however, the familiar June 30 rush will soon become history.
Tax experts say taxpayers should familiarise themselves with the new deadlines early to avoid confusion and unnecessary penalties when the revised filing calendar takes effect in 2027.