NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has reminded taxpayers to file their 2025 Income Tax Returns by June 30, 2026, while offering temporary relief on the documentation requirements for business expenses.
In a public notice issued on June 8, KRA said taxpayers filing returns for the 2025 Year of Income 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 Tax Invoice Management System (TIMS).
The tax authority said the measure is intended to facilitate smoother filing during the current tax return season.
“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, KRA clarified that taxpayers will be required to upload supporting documentation during the filing process and that the expenses will be subjected to validation after submission.
Temporary Relief Applies Only to 2025 Returns
The authority emphasized that the concession is a one-time arrangement applicable only to the filing of 2025 income tax returns.
Beginning with the 2026 Year of Income, all declared income and business expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS or TIMS.
The move signals KRA’s continued push toward full digitisation of tax administration and stricter compliance monitoring through electronic invoicing systems.
Deadline Remains June 30
KRA warned taxpayers against delaying filing, noting that those who fail to submit returns by June 30, 2026, risk enforcement action.
According to the notice, non-compliant taxpayers will be subjected to default assessments in accordance with Section 29 of the Tax Procedures Act.
A default assessment allows KRA to estimate a taxpayer’s liability and issue tax demands where returns have not been filed within the prescribed period.
Support for Taxpayers
The authority encouraged taxpayers seeking clarification or assistance to contact its customer service channels, including the KRA Contact Centre, email support services, or relationship managers at tax service offices.
Taxpayers can also access KRA services through the 2225# USSD platform and other digital channels provided by the authority.
Push for Greater Tax Compliance
The notice comes as KRA intensifies efforts to improve tax compliance and expand the use of digital tax systems across the country.
The adoption of eTIMS has been a key component of the government’s broader revenue collection strategy, aimed at enhancing transparency, reducing tax evasion, and improving the accuracy of business records.
With less than a month remaining before the filing deadline, tax experts are advising individuals, businesses, and professionals to submit returns early to avoid last-minute system congestion and potential penalties.
The June 30 deadline applies to all taxpayers required to file annual income tax returns, including salaried employees, businesses, partnerships, and self-employed individuals.
