The Kenya Revenue Authority (KRA) has launched a tax amnesty programme. It gives eligible taxpayers six months to clear unpaid tax obligations without paying the penalties, interest, or fines that have built up.
In a statement released on Friday, July 3, KRA said the amnesty took effect on July 1 and will run until December 31, 2026. The programme runs under the Finance Act, 2026.
Under the amnesty, taxpayers will get a 100% waiver on penalties, interest, and fines tied to tax debts that accrued up to December 31, 2025, as long as they meet the required conditions.
Taxpayers who still owe principal taxes from before January 2026 can also qualify. They must pay the full outstanding amount during the amnesty period, and KRA will then write off the related penalties and interest.
In effect, the tax amnesty creates the window for taxpayers to qualify for the waiver. Once taxpayers meet the conditions, KRA will forgive 100% of the penalties, interest, and fines linked to eligible tax debts.
KRA also says that taxpayers may qualify even when their only remaining liability involves a late filing penalty. For example, if they only owe the common Ksh 2,000 penalty for filing returns after the deadline, and they have since submitted all outstanding returns with no principal tax owed, they can benefit from the amnesty.
KRA added that it will apply the waiver automatically, so taxpayers do not need to file a separate application. Still, it urged taxpayers to log into their iTax accounts and check their tax ledgers to confirm the penalty has been waived during the amnesty period.
How to Apply for the Tax Amnesty
- Log into the KRA iTax portal using your KRA PIN and password.
- Review your tax ledger to confirm whether you still owe any principal tax, penalties, or interest that accrued on or before December 31, 2025.
- If you still owe principal tax, pay the full amount through the iTax portal. Once KRA clears the principal tax during the amnesty period, it will waive the related penalties and interest.
- If you cannot pay the full amount immediately, request a structured payment plan through the iTax portal. However, you must settle the entire principal tax by December 31, 2026, to qualify for the waiver.
- If you only have late filing penalties, file any pending tax returns. KRA says the penalties will be waived automatically once you submit all outstanding returns.
- If you have an active tax dispute, use KRA’s Alternative Dispute Resolution (ADR) process to settle the principal tax liability and qualify for the amnesty.
- If you already paid all your principal tax by December 31, 2025, you do not need to apply. KRA will process the waiver of penalties and interest automatically.
- Finish all required steps before December 31, 2026, when the tax amnesty programme ends.
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