NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has clarified how taxpayers can benefit from the 2026 Tax Amnesty Programme, which offers a 100 per cent waiver on qualifying penalties, interest and fines linked to tax debts incurred up to December 31, 2025.
In a notice shared on the MyGov platform on Tuesday, September 8, 2026, KRA said taxpayers can access the relief by settling the outstanding principal tax within the amnesty period.
The programme runs from July 1 to December 31, 2026, giving taxpayers several months to clear qualifying tax debts and have the associated penalties, interest and fines waived.
How taxpayers can qualify for the tax amnesty
KRA said taxpayers with outstanding principal taxes relating to periods before 2026 have two main options for settling their debts.
They can either:
- Pay the outstanding principal tax in full during the amnesty period; or
- Apply for a structured payment arrangement through the iTax portal.
Taxpayers who clear the entire qualifying principal amount during the amnesty window will receive an immediate waiver of the corresponding penalties and interest.
“Pay the outstanding principal tax in full at any point during the amnesty window (1st July – 31st December 2026) to receive an immediate, instant waiver of the corresponding penalties and interest,” KRA said.
The relief is therefore tied to payment of the principal tax rather than a blanket cancellation of outstanding tax liabilities.
Payment plans available through iTax
Taxpayers who cannot afford to settle their qualifying principal tax in a single payment can apply for an Automatic Payment Plan through the iTax system.
However, KRA said taxpayers using a payment plan must ensure that the qualifying principal tax is fully settled by December 31, 2026 to receive the full amnesty benefit.
The arrangement gives taxpayers with cash-flow challenges an opportunity to clear their principal tax over an agreed period while remaining eligible for the waiver, provided the qualifying amount is settled within the programme’s deadline.
Taxpayers who already cleared principal tax
KRA also clarified what happens to taxpayers who had already paid their principal tax by December 31, 2025 but still had penalties and interest outstanding.
Such taxpayers do not need to submit a separate application for the relief.
According to KRA, their accounts will be updated automatically to reflect the waiver.
This provision means taxpayers who have already settled the underlying tax debt can still benefit from the amnesty without undertaking an additional application process.
Missing returns also qualify for relief
The 2026 Tax Amnesty Programme also covers certain taxpayers who do not have outstanding principal tax but have failed to file returns for periods covered by the programme.
KRA said such taxpayers can file their missing returns to qualify for an automatic waiver of late-filing penalties.
The provision is aimed at bringing taxpayers with incomplete filing records into compliance while removing qualifying penalties associated with the late submission of returns.
Taxpayers should ensure that all missing returns covered by the amnesty are filed within the applicable programme period.
Court and tribunal disputes can be resolved through ADR
Taxpayers involved in ongoing disputes before the courts or the Tax Appeals Tribunal can also seek to benefit from the amnesty through KRA’s Alternative Dispute Resolution (ADR) framework.
Under the arrangement, taxpayers can engage KRA through ADR to resolve qualifying tax disputes.
KRA said the principal tax amount agreed through the ADR process must be settled by December 31, 2026 for the taxpayer to unlock the amnesty benefits.
The option provides a route for taxpayers with disputed liabilities to resolve their cases without necessarily waiting for prolonged litigation to conclude.
Amnesty comes amid tougher compliance measures
The tax amnesty comes as KRA continues to strengthen tax compliance and documentation requirements for businesses and importers.
On Monday, September 7, the authority warned importers that new rules require them to obtain and retain specified customs documentation for five years from the date of importation.
KRA said failure to produce the required documents could result in the rejection of claims relating to the importation, value, origin, cost or ownership of goods.
The authority also warned that non-compliance could result in the determination of tax liability and the imposition of administrative penalties.
