The Kenya Revenue Authority (KRA) has issued a public notice urging all taxpayers to complete their 2025 Income Tax Returns before the fast-approaching deadline of 30th June 2026.
In the notice released on Monday June 8, the tax authority reminded individuals and businesses that the filing window for the Year of Income 2025 remains open but will close at the end of the month.
To ease compliance during this transition period, the KRA said it has introduced a temporary relaxation for the 2025 returns. Taxpayers will now be allowed to declare valid business expenses that may not be backed by eTIMS/TIMS invoices.
“The Kenya Revenue Authority (KRA) reminds all taxpayers that filing of Income Tax Returns for the Year of Income 2025 is ongoing and must be completed by 30th June, 2026. 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. Such expenses may be uploaded during filing and will be subject to validation by KRA after submission,” read the notice.
According to the KRA, these unsupported expenses can be uploaded directly during the filing process and will undergo post-submission validation by the Authority.
“This allowance applies only to the filing of 2025 Income Tax Returns,” the notice emphasised. “From the 2026 Year of Income onwards, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS/TIMS.”
The move appears designed to smooth the full implementation of the electronic tax invoicing system while still encouraging timely filing.
The KRA further stressed that the concession is strictly one-year and serves as a bridge toward stricter digital compliance starting next year.
Taxpayers are advised to file their returns promptly through the iTax portal to avoid penalties. The Authority also encouraged those with questions to seek clarification via official KRA channels before the June 30 cutoff.
