What Has Changed?
The Finance Act, 2026 amended Section 75 of the Tax Procedures Act to formally introduce a framework for pre-populated tax returns.
The Commissioner may generate tax returns using available taxpayer data.
What Must Happen?
The Commissioner is required to:
- Notify the taxpayer when the pre-populated return is issued.
- Provide the pre-populated return by the end of January of each year of income.
What Can the Taxpayer Do?
A taxpayer can:
- Review the pre-populated return.
- Confirm the information.
- Amend any incorrect information.
What Does This Mean?
The change formally brings pre-populated returns into Kenya’s self-assessment tax system.
It may simplify tax compliance where taxpayer information is already available through withholding tax, third-party reporting and electronic systems.
However, taxpayers still need to review the information and correct any discrepancies before relying on the pre-populated return.
Key Takeaway
A pre-populated return does not remove the taxpayer’s responsibility to ensure that the information submitted to KRA is accurate.
Source: Finance Act, 2026 — Section 75, Tax Procedures Act, Cap. 469B.
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