Kenya Income Tax Return Deadline 2026: KRA June 30 Filing Guide

Kenya's 2026 filing pressure is now real. KRA published a public notice on 8 June 2026 reminding taxpayers that filing of income tax returns for the 2025 year of income is ongoing and must be completed by 30 June 2026. The filing period covers income earned from 1 January 2025 to 31 December 2025.

The notice matters because it gives two important signals. First, KRA is actively reminding taxpayers before the deadline. Second, KRA is allowing a limited 2025-year transition for certain business expenses that may not be supported by eTIMS or TIMS invoices, while making clear that those expenses may be validated after submission. KRA also says that from the 2026 year of income onward, declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS or TIMS.

This guide was checked against KRA pages on June 10, 2026. It is for employees, small businesses, freelancers, landlords, consultants, side-hustle earners, companies, accountants and anyone with a KRA PIN and income tax obligation. Use it with the Kenya PAYE calculator, the Kenya eTIMS expense validation guide, and the Kenya income tax guide.

The June 30, 2026 Deadline In One View

The deadline is not just for people who expect a tax bill. KRA's filing guide says every person with a KRA PIN and income tax obligation is required to file an annual income tax return regardless of whether they earned income. If the taxpayer had no income in 2025, the return type is a nil return.

The deadline is also not only for employees. KRA's filing guide has paths for employed taxpayers, employed taxpayers with additional income, business owners, taxpayers with withholding tax certificates, and taxpayers with no income. That makes the return a full-year reconciliation exercise, not just a P9 upload.

Who Must File And What Each Group Checks

For an employee with only one job, KRA says the taxpayer files using the P9 and employment details are prepopulated on iTax for ease of filing. If the taxpayer had more than one employer in 2025, income from all employers must be declared in a single return. That is a common source of mistakes for people who changed jobs during the year.

For an employee with additional income, KRA says employment income should be declared together with additional income such as freelance, consultancy, online services, farming or other income-generating activities. That means a side hustle is not invisible simply because PAYE was deducted at the main job.

For a business owner, KRA says the taxpayer should prepare records of business income and allowable expenses for the year and declare all income earned during the year if the income was not accounted for under the monthly Turnover Tax regime. This is where eTIMS, invoices, bank records, withholding certificates and expense schedules become important.

For a taxpayer with withholding tax certificates, KRA says where withholding tax is not final, the related income must be declared in the annual return and withholding tax applied as a credit against tax payable. The certificate is not just a document to store. It should match the income being declared.

The 2025 eTIMS Allowance Is Not A Free Pass

KRA's 8 June 2026 notice gives a limited allowance for the 2025 year of income. It says taxpayers may declare valid business expenses that may not be supported by eTIMS or TIMS invoices. Such expenses may be uploaded during filing and will be subject to validation by KRA after submission.

The important phrase is valid business expenses. KRA did not say unsupported, personal or invented expenses are acceptable. It said the 2025 filing process allows valid business expenses that may lack eTIMS or TIMS invoice support to be declared and uploaded, with post-submission validation still possible.

KRA also says the allowance applies only to the filing of 2025 income tax returns. From the 2026 year of income onward, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS or TIMS.

That creates two workflows. For the 2025 return due on 30 June 2026, taxpayers should upload and explain valid business expense evidence even where eTIMS or TIMS support is missing. For the current 2026 year of income, businesses should fix invoicing discipline now so the next return is not built on weak records.

Records To Prepare Before Filing

KRA's filing guide says taxpayers should confirm all 2025 income, make sure expenses are supported by valid documentation including compliant invoicing records where applicable, verify withholding tax credits before submission, and submit an amended return promptly if an error is found after filing.

For employees, the basic record is the P9. Compare the P9 to payslips and make sure all employers from 2025 are captured. If there were job changes, temporary contracts, bonus payments or multiple employers, a single-employer assumption can understate income.

For side income, prepare a schedule of amounts received, dates, customer or platform records, direct costs, withholding certificates if any, and bank statements. KRA's own filing guide names additional income examples such as freelance, consultancy, online services and farming.

For business expenses, prepare invoices, receipts, payment records, bank statements, import documents where relevant, withholding records and eTIMS schedules. KRA's validation notice says income and expenses are validated against TIMS or eTIMS, withholding income tax gross, and import records from Customs.

For nil returns, do not file nil just because tax was already deducted elsewhere. A nil return is for a taxpayer who had no income during the year but has a KRA PIN with income tax obligation. If there was employment income, business income, rental income, freelance income or other income, nil is the wrong route.

Side Income, Nil Returns And Default Assessments

Side income is one of the biggest practical risks in the 2025 return. KRA's filing guide explicitly tells employed taxpayers with additional income to declare both employment income and all additional income earned during the year. The examples include freelance work, consultancy, online services and other income-generating activities.

That guidance matters because many taxpayers think PAYE at the main job closes the year. It may close the payroll portion, but it does not automatically close income outside the payroll. A taxpayer who earned online-service income, rent, consulting fees or business income during 2025 needs to treat those amounts as part of the annual return.

Nil returns are also easy to misuse. KRA says if a person had no income in 2025 but has a KRA PIN with income tax obligation, the person is still required to file and will file a nil return. Filing nil while income existed can create a mismatch with employer records, withholding records, bank records, eTIMS data or other KRA-held data.

KRA's June 8 notice also warns that taxpayers who fail to file returns by 30 June 2026 will be subject to default assessments under Section 29 of the Tax Procedures Act. That warning should be treated as a filing-risk signal, not just a reminder.

A Clean Filing Workflow Before 30 June

Use the remaining June window to finish the return in a controlled way. The goal is not speed. The goal is a return that matches the taxpayer's actual 2025 income and the evidence available to support it.

1. Confirm the taxpayer profile. Decide whether the taxpayer is employed only, employed with additional income, business, withholding-credit claimant, or no-income filer.
2. Pull the P9 and employment data. Check that all 2025 employers are included.
3. List additional income. Include freelance, consultancy, online service, farming, rental, business and other income where applicable.
4. Prepare expense evidence. Separate eTIMS or TIMS-supported expenses from valid business expenses that need upload and explanation under the 2025 allowance.
5. Check withholding certificates. Use certificates only where the income is also declared and the withholding tax is creditable.
6. Reconcile imports and customs records. Importers should connect customs records to purchases, inventory, assets or cost of sales.
7. Use a calculator as a reasonableness check. The Kenya PAYE calculator can help employees compare salary tax assumptions before filing.
8. File before the deadline. Do not wait for 30 June if documents are already complete.

If you discover a mistake after filing, KRA's filing guide says an amended return should be submitted promptly. That is better than waiting for a mismatch notice or default assessment problem to force the correction.

Stale Advice To Avoid In June 2026

Because KRA filing happens every year, old advice can sound current even when it is not. For the 2025 return due in 2026, remove these claims from checklists.

• Stale claim one: The deadline is flexible because everyone files near month-end. KRA's public notice says filing must be completed by 30 June 2026.
• Stale claim two: Only people with tax payable need to file. KRA says every person with a PIN and income tax obligation must file, even with no income.
• Stale claim three: A nil return is fine if PAYE was deducted. If employment income existed, use the correct employment return path.
• Stale claim four: eTIMS support does not matter for the 2025 return. KRA allows a limited 2025 transition for valid expenses without eTIMS or TIMS support, but says those expenses may still be validated after submission.
• Stale claim five: The 2026 year of income can use the same loose evidence standard. KRA says from the 2026 year of income onward, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS or TIMS.

The safest June message is direct: file the 2025 return by 30 June 2026, declare all 2025 income, support expenses with the strongest available evidence, and fix electronic invoicing discipline for the 2026 year before it becomes next year's filing problem.

Sources Reviewed

The facts in this guide were checked on June 10, 2026 against current KRA pages and notices:

• KRA public notice on filing of 2025 income tax returns
• KRA guide to filing 2025 income tax returns
• KRA notice on validation of income and expenses in income tax returns