KRA income tax return deadlines from 2027: April 30, June 30 and January 31
What the Finance Act 2026 changed about when annual returns are due, and who it affects.
What changed
The Finance Act 2026 ended the single June 30 deadline. It applies first to the 2026 year of income, which is filed in 2027. Returns for the 2025 year of income were still due on June 30, 2026.
| Taxpayer | Deadline from 2027 |
|---|---|
| Individuals with only employment income taxed through PAYE | 30 April |
| Nil returns | 31 January |
| Companies and other non-individuals | 30 June |
| Individuals with business or rental income | Reports differ, check your category with KRA |
KRA first said all individuals, including the self-employed, must file by April 30, then clarified that April 30 applies to individuals with nil returns or employment income only. Because the reports conflict, confirm your own category on the KRA website before you plan.
What to do now
- Salaried staff: keep your P9, insurance and pension certificates ready by March.
- Business owners: keep monthly books up to date so a return can be prepared in weeks, not months. See how to catch up late books.
- Check your PAYE figures with the PAYE calculator and your relief claims with the PAYE saver.
- Late filing costs money. Estimate it in the penalty calculator.
For monthly dates, see our monthly deadlines guide.
General information only, not tax advice. Rates and rules were checked in October 2026 and can change. Confirm with KRA or a qualified professional.
Calculators and guides to read next
Want your return ready early?
We keep your books current so filing takes days, not weeks.
Ask for help