Nairobi, June 24 -- Income tax returns will be filed in phases starting January 1, 2027, in a strategy aimed at easing congestion, a shift from the present scenario where all taxpayers are obligated to do so by June 30 every year.

According to the Finance Act 2026, which was signed into law by President William Ruto on Tuesday, individuals will now be required to file their income tax returns by the last day of the fourth month following the end of their year of income, while every person other than individuals will be required to file their returns by the last day of the sixth month.

This means that individuals, who are defined as natural persons in the Income Tax Act, will now have April 30 as their deadline for filing their income ta...