The Kenya Revenue Authority (KRA) has unveiled a new income tax filing model that will take effect in the 2026 return season, marking a significant shift in how taxpayers submit their annual declarations.
In a notice issued on Thursday, February 5, the taxman revealed it will roll out a phased filing system intended to streamline the process and tailor guidance to individual taxpayers rather than treating all filers the same.
KRA reminded the public that every person registered with a KRA Personal Identification Number (PIN) is legally required to submit tax returns each year, even if they earned no income. However, the authority noted that the upcoming changes are designed to make compliance less burdensome.
According to KRA, the new approach is aimed at eliminating the annual congestion experienced towards filing deadlines, which often strains both taxpayers and the iTax platform. Instead of issuing broad instructions, the authority says taxpayers will receive timely, personalised guidance based on their income profiles.
Under the revised system, filers will be classified according to the complexity of their income sources, with notifications sent via SMS and email to advise them when and how to file.
For the 2026 season, KRA has identified three key taxpayer categories. The first comprises individuals who earned employment income only. Their returns will be pre-filled on iTax, requiring them only to verify details before submission.
The second group includes those with employment income plus additional earnings such as rent or income subject to withholding tax. These taxpayers will receive specific instructions aligned to their circumstances.
The final category targets individuals who previously filed nil returns or failed to file but had income subjected to withholding tax. KRA said it will engage them directly to clarify their obligations and, where applicable, facilitate refund claims.
The authority stated that the new system is expected to reduce confusion, ease deadline pressure, and speed up the filing process. Taxpayers have been advised to ensure their contact information on the iTax portal is accurate to avoid missing personalised filing alerts. @dunda