Before Your 2027 Return: New Deadlines and What to Do Now

Part 2 of 2. Part 1 covered what changed in 2026 and why it matters for creatives.

In 2026, KRA started checking every return against its own records, and the people who lost out were the ones without receipts, eTIMS invoices and WHT certificates. The next round of changes is already law. The Finance Act 2026 moves the individual filing deadline earlier, writes pre-filled returns into law, and opens a tax amnesty that closes on 31 December 2026. KRA is also replacing Excel uploads with web-based filing.

Here is what changes for the return you file in 2027, who files when, and what to do in the three months left in this tax year.

What changes for the 2026 tax year

The Finance Act 2026, signed on 23 June 2026, and KRA's own plans change four things for the return you file in 2027.

1. An earlier deadline

The Act moves the individual filing deadline from the end of the sixth month after the year to the end of the fourth. For a calendar year, that is 30 April instead of 30 June, starting 1 January 2027. Companies stay on 30 June. There is confusion over who this covers; see the next section.

2. Pre-filled returns become law

The Act lets KRA issue pre-populated returns by the end of January, with a two-month window to review, confirm or amend the figures. What happens if you don't respond isn't yet clear.

3. No more Excel

KRA's Josephine Mugure, Chief Manager for Policy and Tax Advisory, said in July: "We are not going to require you to fill out the Excel sheet anymore. It will be web-based." iTax upgrades are expected by April 2027, alongside a better Shuru virtual assistant and more WhatsApp support.

4. Lighter validation at filing, stricter records behind it

Mugure said this year's validation happened "because we were validating eTIMS for the first time." That doesn't mean KRA stops checking. It means the checking moves into the pre-filled figures, and the non-eTIMS window is closed.

Two more changes in the Act matter to freelancers. A tax amnesty waives penalties and interest on tax owed up to 31 December 2025, if you pay the principal by 31 December 2026. And the Commissioner can now waive up to KES 2 million in penalties caused by KRA's own system errors.

Who files when

If you earn any freelance income, plan to file by 30 April 2027. That date is safe whichever reading of the new rule turns out to be right.

The pre-filled return window is based on the Act's end-of-January issue date; KRA hasn't yet published exact 2027 dates. For each way of earning, below: what the Finance Act 2026 says, what KRA's notice of 10 September 2026 says, and what we suggest.

Salary only (P9)

Finance Act 2026: 30 April. KRA notice: 30 April. We suggest 30 April.

Nothing (nil return)

Finance Act 2026: 30 April. KRA notice: 30 April. We suggest 30 April.

Freelance or gig only

Finance Act 2026: 30 April. KRA notice: 30 June. We suggest you plan for 30 April.

Salary plus freelance

Finance Act 2026: 30 April. KRA notice: 30 June. We suggest you plan for 30 April.

Your own limited company

Finance Act 2026: 30 June, with tax paid by 30 April. KRA notice: 30 June. We suggest you work to both dates.

The confusion is real. The Act, as summarised by EY and RSM, moves the deadline for individuals generally. On 8 September KRA told "individual taxpayers and self-employed persons" to adjust. Two days later a KRA notice said "the 30th April deadline applies to individual[s] with Nil returns or employment income only."

Until KRA settles it, filing early costs you nothing. Filing late costs the higher of 5% of the tax due or KES 2,000.

We're also waiting for KRA to confirm who must file by 30 April and who by 30 June. If you, or an accountant you know, has the answer, email us at support@kolekta.co and we'll update this page.

What to do now, before 31 December

Three months are left in the 2026 tax year. Each of these is easier now than in April.

• Get eTIMS invoices from suppliers who issue them, with your PIN on each. Equipment hire, studios, printing, transport. If a local supplier isn't on eTIMS, ask whether they will register, or consider buying from one who is. From 2026, a local expense without an eTIMS invoice is very likely to be disallowed.
• Know how your software counts. Subscriptions you pay monthly are a running cost, deductible in the year you pay. Software you buy outright is a capital cost, deducted at 25% a year over four years, not all at once. Subscriptions bought from overseas companies are imported services, which Section 23A exempts from eTIMS.
• Chase your WHT certificates. For every client that deducted 5%, get the certificate. No certificate, no credit.
• Keep a trip log if you claim transport. Date, destination, purpose and kilometres for each business trip.
• Match your income to KRA's view. Ask KRA for your eTIMS and WHT schedules, as its November notice suggests, and check them against your own list of jobs.
• Clear old debts under the amnesty. If you owe tax for 2025 or earlier, paying the principal by 31 December 2026 wipes the penalties and interest. Nil-filed while earning? This is the moment to fix it.
• Put 30 April 2027 in your calendar. Then check your pre-filled return as soon as it appears.

This is general information, not tax advice. If your situation is complicated, speak to a certified accountant.

Why we keep this in one place

Tax ndio ina kushinda, mostly because the rules arrive in pieces. This year's story was spread over a KRA notice, a Finance Act, a dozen news stories and two KRA statements that contradicted each other within 48 hours. Some of this news is months old. It still decides what you owe next April.

Kolekta is building record-keeping for Kenya's creative economy: every job, expense and WHT certificate logged when it happens, so the numbers are ready when KRA's pre-filled return arrives. Keeping this page current is part of that work. When KRA publishes new dates, settles the deadline question, or launches the web-based filing system, we'll update this page and log the change below.

Update log

• 28 Sep 2026. First published. Covers the Finance Act 2026 and KRA notices up to 10 September 2026.

Sources

• EY, Kenya enacts Finance Act, 2026
• RSM Kenya, Overview of the Kenya Finance Act, 2026
• Mondaq, Finance Act 2026: Tax Alert on Notable Changes
• Business Daily, KRA to ditch Excel for web-based tax filing system, 9 Jul 2026
• Kenyans.co.ke, KRA scraps Excel-based filing, 10 Jul 2026
• Kenyans.co.ke, KRA directs Kenyans to file by April 30 from 2027, 8 Sep 2026
• Kenyans.co.ke, KRA clarifies new tax filing deadline, 10 Sep 2026
• KRA, Validation of Income and Expenses in the Income Tax Returns, 10 Nov 2025
• PwC, Kenya: Corporate deductions