The Kenya Revenue Authority (KRA) announced that the deadline for filing annual income‑tax returns will move from 30 June to 30 April, with the change taking effect from 1 January 2027.

Taxpayers filing their 2026 returns must therefore submit by 30 April 2027, giving them two months less time than previously allowed.

KRA urged all taxpayers to start preparing early to avoid penalties for late filing, emphasizing the need for advance planning.

The deadline shift was introduced through the Finance Act 2026 as part of broader reforms aimed at improving tax administration and compliance.

According to the National Treasury, the previous 30 June deadline left KRA with limited time to review returns before the start of the new financial year, prompting the change.

Moving the deadline to 30 April is expected to give KRA additional time to verify declarations, identify discrepancies and finalise tax records before the fiscal year begins.

The earlier cut‑off also aims to reduce the rush of last‑minute filings that typically occurs in June, easing pressure on both taxpayers and the authority.

KRA highlighted that the new timeline will provide the government with earlier visibility of tax liabilities, aiding revenue planning and administration.

The deadline announcement followed a notice on 9 November 2026 reminding multinational companies and other entities subject to the Minimum Top‑Up Tax (MTT) of their compliance obligations under Section 12G of the Income Tax Act.

Affected taxpayers must notify the Commissioner of their inclusion in the MTT scope, providing details of the multinational group, its ultimate parent, and Kenyan entities with their PINs, and submit this information by 30 November 2026.

They are also required to file returns declaring MTT obligations, pay any tax due, and comply with the Multilateral Competent Authority Agreement on the exchange of GloBE information.

Both the deadline shift and the MTT compliance push are presented by KRA as part of ongoing efforts to strengthen tax compliance, improve revenue administration and enhance oversight of taxpayers operating in Kenya.