The Kenya Revenue Authority (KRA) has announced significant changes to the way taxpayers will file income tax returns, beginning with the 2026 filing season.
In a statement issued on Thursday, February 5, KRA unveiled a new phased filing approach, which it says is designed to make tax filing easier, faster, and more personalised for millions of taxpayers across the country.
“Anyone who holds a KRA Personal Identification Number (PIN) is required to file tax returns annually, regardless of income status,” the Authority said.
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“For 2026, we are introducing something different — a phased filing approach that treats you like the individual you are, not just another PIN.”
According to KRA, the new system is aimed at eliminating the last-minute rush that often overwhelms taxpayers and strains the iTax platform toward filing deadlines.
Instead of issuing generic instructions to all taxpayers at once, the Authority said the new approach will ensure people receive the right information at the right time.
Under the phased system, taxpayers will be grouped based on the complexity of their income, rather than everyone filing simultaneously. KRA said it will send SMS and email notifications to guide taxpayers on when and how to file their returns.
Categories of taxpayers
For the 2026 filing season, KRA said taxpayers will be classified into three main groups:
Employment income only
This category includes individuals who earned only employment income in 2025. Their tax returns will be pre-populated on iTax, requiring them only to confirm their employment details before submitting.
Employment income plus additional sources
This group consists of taxpayers who earned employment income alongside other sources such as rental income or income subject to withholding tax. KRA said it will provide targeted guidance to help these taxpayers file accurately based on their specific income streams.
Nil and non-filers with withholding tax income
These are taxpayers who previously filed nil returns or did not file at all but had income subjected to withholding tax. KRA said it will reach out with personalised information to help them understand their obligations and, where applicable, claim refunds.
The Authority noted that the new filing approach is expected to reduce confusion, ease pressure near filing deadlines, and speed up the overall filing process.
KRA advised taxpayers to ensure their contact details are updated on iTax to receive personalised filing notifications via SMS and email. Taxpayers can update their details through the iTax portal at itax.kra.go.ke.
The changes come as part of KRA’s broader efforts to modernise tax administration and improve compliance through technology-driven solutions.