For as long as anyone can remember, 30 June has been Kenya's individual tax-return deadline. The Finance Act 2026 ends that: from 1 January 2027, individuals must file within four months of the end of their year of income. For the 2026 calendar year, that means 30 April 2027. Companies keep their six-month deadline.
Who loses two months
Everyone who files an individual return: sole proprietors, partners in a partnership, landlords, consultants, and employees filing on their P9. If your business is not a limited company, this is your deadline. Nil returns are included — no income does not mean no filing.
| Return | Old deadline | New deadline |
|---|---|---|
| Individual return, 2025 year of income | 30 June 2026 | 30 June 2026 (unchanged) |
| Individual return, 2026 year of income | 30 June 2027 | 30 April 2027 |
| Company return | 6 months after year-end | 6 months after year-end (unchanged) |
Why this bites harder than it looks
The two lost months were never idle. Employers issue P9 forms in January and February; banks and saccos send interest certificates around the same time; and most people's accountants hit peak season in May and June. All of that now has to land, be reconciled and be filed by the end of April. Wait for the old rhythm and you will be filing late — with a penalty of the higher of 5% of the tax due or KES 2,000 for an individual, plus interest on any unpaid tax.
A business whose records are reconciled every month can file in February. A business that starts looking for receipts in April cannot. This deadline is effectively a bookkeeping test.
Getting ready: four moves before January
- Chase your P9 and any withholding certificates in January — do not wait for them to arrive.
- If you keep your own books, close 2026 in the first two weeks of January 2027.
- Book your accountant for February or March. April will be their new June.
- Diarise 30 April 2027 today — and every 30 April after it.
For the full monthly picture of what falls due when, keep our KRA compliance calendar pinned to the wall — we will update it as the new deadline takes effect.
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