Kenya Relaxes Requirements for Business Expenses Not Supported by Electronic Invoices in 2025 Income Tax Returns

The Kenya Revenue Authority (KRA) recently issued a public notice on the filing of returns for the 2025 year of income, including the allowed declaration of business expenses that may not be supported by electronic tax invoices. As previously reported, Kenya began a new process in January 2026 for the validation of income and expenses declared in both individual and non-individual income tax returns against certain data sources. This includes validation that business expenses are supported b…