New KRA tax filing deadlines explained: Who files by April 30 and who files by June 30?

For decades, June 30 was the date that defined Kenya’s tax calendar. Whether employed, self-employed or holding an inactive Personal Identification Number (PIN), millions of taxpayers raced to beat the same annual filing deadline. That era is coming to an end.

The Finance Act, 2026, has introduced Kenya’s biggest overhaul of annual tax filing timelines in years by replacing the single June 30 deadline with different filing dates depending on a taxpayer’s category.

While the changes are expected to reduce last-minute congestion on the Kenya Revenue Authority’s (KRA) iTax system, they also introduce a new question for millions of taxpayers: Which deadline now applies to me?

Not everyone will file on June 30

The biggest misconception surrounding the reforms is that every taxpayer has been moved away from June 30. That is not entirely the case.

From returns relating to the 2026 year of income, which will be filed in 2027, salaried employees whose income is fully taxed through Pay As You Earn (PAYE) will now submit their annual returns by April 30.

Those who file nil returns, including unemployed Kenyans, students, inactive PIN holders and individuals with no taxable income, will file much earlier, by January 31.

However, June 30 has not disappeared entirely. It will continue to apply to taxpayers who are not covered under the special January 31 or April 30 deadlines, particularly individuals with business income, rental income, professional income or other taxable earnings outside the PAYE system.

Monthly PAYE remains unchanged

While annual filing dates are changing, employers have no breathing space when it comes to monthly obligations.

KRA has reminded employers and human resource managers that monthly PAYE returns must still be filed by the 9th day of every month.

“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 in its latest reminder.

Failure to remit PAYE or file monthly returns on time continues to attract penalties and interest.

Why KRA is changing the system

The reforms are designed to spread tax compliance throughout the year instead of concentrating millions of returns within the same few weeks.

For years, the June filing season overwhelmed the iTax platform as taxpayers rushed to submit returns before the deadline. By staggering filing dates according to taxpayer categories, KRA expects smoother processing, fewer system slowdowns and better compliance.

The move also allows the authority to focus on different taxpayer segments at different times of the year instead of processing virtually every return simultaneously.

Tax amnesty offers fresh opportunity

The reforms coincide with the government’s six-month tax amnesty programme that began on July 1, 2026.

Taxpayers who have already settled their principal tax automatically qualify for waivers on penalties and interest, while those with outstanding principal tax have until December 31, 2026, to clear the amount through iTax and benefit from the amnesty.

What taxpayers should remember

The reforms mean taxpayers can no longer assume June 30 is the universal filing deadline.

Employees whose salaries are fully taxed through PAYE should prepare for an April 30 filing date; nil return filers will move to January 31, while many taxpayers earning business, rental or professional income will continue filing by June 30.

For employers, however, one rule remains unchanged: monthly PAYE returns must still reach KRA by the 9th of every month.

As Kenya adopts the new filing calendar, tax experts advise taxpayers to identify the category they fall under well before the first revised deadlines take effect in 2027 to avoid unnecessary penalties and last-minute confusion.

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