KRA to Introduce Web-Based Tax Filing System as Finance Act 2026 Staggers Return Deadlines

The Kenya Revenue Authority (KRA) is planning a complete overhaul of its income tax return filing system - and its going to do it by ditching Excel file downloads and going for a fully web-based system. The aim is to make filing tax returns a whole lot simpler following the changes put into place by the Finance Act 2026.

Staggered Filing - Good News and Bad News

The law has been tweaked to introduce a staggered system for filing income tax returns. As of now individuals will have to get their returns in by the end of April following the end of their tax year, while companies will have to stick to the June 30th deadline.

That means come January 1, 2027, people relying on their employment income - most of whom have a December year-end - will be expected to get their returns in by April 30. Companies, however, will still be filing by June 30th.

Switching to Web-Based Filing

KRA says the staggered filing system will be supported by a switch to web-based filing, meaning taxpayers will be able to file their returns straight from their web browser rather than the Excel files they've been using up till now.

"We've got staggered returns in Finance Act 2026 so that individual returns are due by April 30 and non-natural persons' returns are due by June 30. Are we just moving the problem we had in June to April? Absolutely not. We're taking a completely different approach this time, one that includes a web-based filing system, and that alone will make a huge difference," said Josephine Mugure, KRA's Chief Manager in charge of Policy and Tax, at a recent town hall meeting hosted by the Institute of Certified Public Accountants (ICPAK).

"First off, we've ditched the Excel file in favour of a web-based system that is way more simplified," Mugure pointed out.

The Rollout Plan and KRA's Digital Strategy

Web-based filing is expected to roll out during 2027 as just one of a string of KRA initiatives aimed at making income tax return filing easier and more efficient.

Expanding WhatsApp Filing

In April 2026, KRA announced that it was opening up income tax returns filing via WhatsApp - a move designed to get more Kenyans in the habit of filing their returns on time. Now the taxman wants to expand the service still further to include more complex and involved returns.

Auto-Population & Validations

This expansion includes equipping KRA's AI-powered virtual assistant, Shuru, with stronger capabilities. "We want to expand what filing Kenyans will be able to do via WhatsApp so that it won't just be what we have had for employees," Mugure said.

"We will expand it such that you will be able to file a whole range of returns via WhatsApp. In 2027, Shuru will have been here for more than six months and whatever teething problems she encountered this year will have been resolved and she will be of better use," she added.

Kenya has been trialling Income and Expenses Validation since January 2026, which is laying the groundwork for KRA's adoption of auto-population of income tax returns. Finance Act 2026 has since formally backed auto-population by amending Section 75 of the Tax Procedures Act, giving KRA the green light to use all sorts of systems to auto-populate Income Tax Returns - including eTIMS invoices, Withholding Tax Certificates, Customs data and third party data, allowing them to generate Income Tax Returns on behalf of taxpayers.