KRA Offices
The Kenya Revenue Authority (KRA) has urged all taxpayers to file their 2025 Income Tax Returns by June 30, 2026.
In a statement on Monday, June 8, KRA warned that those who fail to meet the deadline risk being subjected to default assessments under the law.
“The Kenya Revenue Authority (KRA) reminds all taxpayers that filing of Income Tax Returns for the Year of Income 2025 is ongoing and must be completed by 30th June, 2026,” KRA stated.
It added, “Taxpayers who fail to file returns by 30th June 2026 will be subject to default assessments in accordance with Section 29 of the Tax Procedures Act, Cap 469B.”
The taxman also announced a temporary measure aimed at easing the filing process, particularly for taxpayers whose business expenses may not fully align with electronic invoice requirements.
KRA said such expenses can be uploaded during the filing process, but will be subject to validation after submission.
“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. Such expenses may be uploaded during filing and will be subject to validation by KRA after submission,” KRA said.
The authority clarified that the concession applies only to the filing of 2025 Income Tax Returns and will not be available in subsequent years.
“This allowance applies only to the filing of 2025 Income Tax Returns. From the 2026 Year of Income onwards, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS/TIMS,” KRA added.
Additionally, the authority encouraged taxpayers with inquiries to seek assistance through its contact Centre, their account or relationship managers, or the nearest tax service office.
