The 2026/27 budget statement clarified that Kenya will keep the June 30 tax return deadline, with different dates for salaried employees and nil return filers.
This clarity comes after the draft Finance Bill 2026 seemed to suggest a new hard deadline of April 30 for all income tax filings.
Addressing the National Assembly, Treasury Cabinet Secretary John Mbadi outlined the actual proposed changes that will create different filing deadlines for different categories of income.
One proposal, as captured by the Finance Bill 2026, is that Kenyan filers of nil returns may be required to do so by January 31.
“I propose revisions to the timelines for filing individual income tax returns. Under the proposal, taxpayers with nil returns will be required to file within one month after the end of the year of income,” CS Mbadi stated.
In Kenya, a nil return is filed by individuals or businesses who earn no taxable income, make no taxable transactions, or have no employees during a specific tax year.
READ: How to File Nil Returns on WhatsApp in 2026
The CS also touched on the proposed amendment to Section 52 of the Income Tax Act to replace the existing 6-month filing window with a 4-month one.
This proposed change affects income tax for those whose income is entirely taxed at the source, for instance, individuals with employment income only (salaried employees).
For all other taxpayers, the traditional tax filing deadline of June 30 will remain.
Implementing staggered filing deadlines for different categories of income is viewed by the government as strategic. It ensures tax authorities have enough time to verify the accuracy of Kenyan taxpayers’ returns before the start of the next financial year.
Mbadi made this clear by saying, “To provide sufficient time for verification and validation of returns, I propose revisions to the timelines for filing individual income tax returns.”
