By
Julians Amboko
Contributor
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.
