Nairobi, July 9 -- The Kenya Revenue Authority (KRA) plans to overhaul the income tax return filing infrastructure by abandoning the Excel file download and adopting use of a web-based system as it seeks to streamline filing following changes brought about by Finance Act 2026.

The law has amended Section 52 of the Income Tax Act to introduce a staggered system for filing income tax returns, with natural persons expected to file by the end of the fourth month following the end of their year of income.

Non-natural persons will be expected to file by the close of the sixth month following the end of their year of income.

The change means that effective January 1, 2027, Kenyans relying on employment income, most of whom have a December yea...