The Kenya Revenue Authority (KRA) has unveiled a new phased approach to filing annual income tax returns, starting with the 2026 tax filing season. This strategy is designed to streamline the process, cut down long queues and heavy traffic on the iTax platform, and deliver tailored support to taxpayers across different income categories.
What’s Changing?
Previously, all taxpayers were required to file their returns within a single deadline, often resulting in a last‑minute rush that overwhelmed KRA’s systems and left many scrambling at the deadline’s close. To address this challenge, KRA will now segregate filers into groups based on the complexity of their income sources and phase their filing windows accordingly.
Under the new model, the Authority will send SMS and email notices with specific instructions to each taxpayer group, reducing confusion and helping individuals file at the appropriate time.
The Three Filing Groups
For the 2026 filing year, KRA has identified three main taxpayer classifications:
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Employment Income Only
Taxpayers who earned income solely from employment in 2025 will benefit from pre‑populated returns on the iTax portal. They only need to confirm the details and submit. -
Employment Plus Other Income
Individuals who received wages in addition to other earnings—such as rental income or withholding tax income—will receive customized guidance to help them report all sources accurately. -
Nil and Non‑Filers with Withholding Tax Records
Those who previously filed nil returns or did not file at all despite having income subject to withholding tax will be contacted with tailored support. This includes help understanding their tax obligations and assists eligible filers in claiming refunds.
Why the Change?
KRA says this phased filing system will make tax compliance easier by reducing pressure on both taxpayers and the iTax system close to the deadline. Personalized notifications are meant to give filers relevant information when they need it, rather than overwhelming them with one set of general instructions.
What Taxpayers Should Do
To benefit from the new approach, taxpayers are encouraged to ensure their contact details on iTax are up to date so they receive notifications on when and how to file.
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