NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has launched a six-month tax amnesty programme, giving eligible taxpayers until December 31, 2026, to settle outstanding tax obligations without paying accumulated penalties, interest or fines.
The programme, introduced under the Finance Act, 2026, took effect on July 1 and is aimed at encouraging voluntary tax compliance while helping taxpayers clear historical tax liabilities.
Under the amnesty, taxpayers will receive a 100pc waiver on penalties, interest and fines relating to tax debts that accrued on or before December 31, 2025, provided they meet the conditions set by KRA.
Those with outstanding principal tax liabilities from the same period will qualify for the waiver after paying the principal tax in full before the expiry of the programme. Once the principal amount is settled, KRA will automatically write off the corresponding penalties and interest.
The tax authority also clarified that taxpayers unable to pay the principal tax in a lump sum may apply for a structured payment plan through the iTax platform. However, the full principal amount must be cleared by December 31, 2026, for the taxpayer to benefit from the waiver.
For taxpayers whose only outstanding liability is a late filing penalty, including the common Sh2,000 penalty for filing returns after the deadline, KRA said no application is required if all pending tax returns have been filed.
In such cases, the waiver will be processed automatically, although taxpayers are encouraged to log into their iTax accounts and confirm that the penalties have been removed from their tax ledgers.
How to Benefit From the Tax Amnesty
To qualify for the programme, taxpayers should:
- Log into the KRA iTax portal using their KRA PIN and password.
- Check their tax ledger for outstanding principal tax, penalties, or interest accrued on or before December 31, 2025.
- Pay any outstanding principal tax in full, or apply for a structured payment plan if unable to make a lump-sum payment.
- File all outstanding tax returns where only late filing penalties exist.
- Resolve disputed tax liabilities through KRA’s Alternative Dispute Resolution (ADR) mechanism where applicable.
- Complete all requirements before December 31, 2026.
KRA further noted that taxpayers who had already settled all principal tax liabilities by December 31, 2025, do not need to submit an application, as qualifying penalties and interest will be waived automatically.
The authority said the amnesty is intended to ease the tax burden on compliant taxpayers while improving revenue collection through voluntary settlement of historical tax obligations.
It has urged eligible taxpayers to utilise the six-month window before the programme expires at the end of the year.