The Kenya Revenue Authority (KRA) has reminded taxpayers that the filing of 2025 Income Tax Returns is ongoing and must be completed by June 30, 2026.
In a public notice issued on June 8, 2026, Â KRA announced a temporary measure aimed at easing the filing process for taxpayers.
KRA 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) or the Tax Invoice Management System (TIMS).
According to the notice, taxpayers can upload supporting documentation for these expenses during the filing process. However, the expenses will be subject to verification and validation by KRA after submission of the returns.
Temporary Relief for Businesses
The move provides relief to businesses that may have encountered challenges obtaining eTIMS or TIMS-generated invoices during the 2025 year of income.
The flexibility is expected to help taxpayers meet their filing obligations while ensuring that legitimate business expenses are not excluded from tax computations.
KRA emphasized that the concession 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 the eTIMS or TIMS platforms.
Failure to File Could Attract Assessments
The Authority also warned taxpayers against missing the June 30 deadline. KRA stated that individuals and businesses that fail to submit their returns by the due date will be subject to default assessments in accordance with Section 29 of the Tax Procedures Act, Cap 469B.
Default assessments allow the tax authority to estimate a taxpayer’s tax liability where returns have not been filed, potentially leading to penalties and additional compliance requirements.
Taxpayers seeking clarification on the filing process have been encouraged to contact the KRA Contact Centre, visit their nearest Tax Service Office, or engage their account or relationship managers for assistance.
