The Kenya Revenue Authority (KRA) has reminded taxpayers to file their 2025 Income Tax Returns by June 30, 2026, warning that those who fail to comply risk facing default tax assessments under the law.
In a public notice issued on Monday, KRA said the filing process for the 2025 Year of Income is ongoing and urged individuals and businesses to submit their returns before the deadline.
“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,” the tax authority said.
KRA announced a temporary measure aimed at easing the filing process for taxpayers during the 2025 filing period.
The authority said taxpayers will be allowed to declare valid business expenses even where such expenses are not supported by electronic invoices generated through the Electronic Tax Invoice Management System (eTIMS/TIMS).
“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,” the notice stated.
However, the tax agency cautioned that any expenses declared without eTIMS/TIMS documentation will be subject to verification after submission.
“Such expenses may be uploaded during filing and will be subject to validation by KRA after submission,” it added.
KRA further clarified that the relaxation applies only to the filing of 2025 Income Tax Returns and will not extend to future tax periods.
“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,” the authority said.
The move signals KRA’s continued push toward full digitisation of tax administration and enhanced compliance through electronic invoicing systems.
The authority warned that taxpayers who fail to submit their returns by the June 30 deadline will face legal consequences.
Default assessments allow the tax authority to estimate and assess a taxpayer’s liability where returns have not been filed as required.
KRA encouraged taxpayers to avoid last-minute rushes and ensure their returns are filed within the stipulated period.
The authority said taxpayers seeking clarification or assistance can contact its customer support channels or seek guidance from their respective Tax Service Offices.
The annual tax return filing exercise is a mandatory requirement for all eligible taxpayers, including individuals and businesses registered with KRA, with the June 30 deadline marking the close of the filing season for the 2025 year of income.
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