Introduction

The Kenya Revenue Authority (KRA) has announced that, effective 1st January 2026, it will begin the process of validating all incomes and expenses declared in both individual and non-individual income tax returns.

This is a strategic move among many that KRA is putting in place to strengthen compliance, enhance accuracy in tax filings, and align the declared amounts with verified data sources as a way of ensuring the instances of income tax audits are mitigated in the foreseeable future. The validation will be taking place upon submission of the 2025 year of income/accounting period return via the iTax platform.

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Caveat

This publication has been prepared by RSM (Eastern Africa) Consulting Ltd, and the views are those of the firm, independent of its directors, employees and associates. This publication is for general guidance, and does not constitute professional advice. Accordingly, RSM (Eastern Africa) Consulting Ltd, its directors, employees, associates and its agents accept no liability for the consequences of anyone acting, or refraining from acting, in reliance on the information contained herein or for any decision based on it. No part of the newsletter may be reproduced or published without prior written consent. RSM (Eastern Africa) Consulting Ltd is a member firm of RSM, a worldwide network of accounting and consulting firms. RSM does not offer professional services in its own name and each member firm of RSM is a legally separate and independent national firm.