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.
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.
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.
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.
For any additional information, please contact the Contact Centre at Tel: 020 4 999 999, 0711 099 999, or Email: callcentre@kra.go.ke, or get in touch with your account or relationship manager at the Tax Service Office.
Commissioner for Micro and Small Taxpayers
PUBLIC NOTICES 08/06/2026
