The Kenya Revenue Authority (KRA) Has Reintroduced a Tax Amnesty Programme

By Our Reporter Maurice Momanyi

The Kenya Revenue Authority (KRA) has reintroduced a tax amnesty programme that will grant taxpayers a 100 percent waiver on interest, penalties and fines for tax debts accrued up to December 31, 2025.
The programme, reintroduced under the Finance Act, 2026, took effect on July 1, 2026, and will run until December 31, 2026. KRA said the initiative is aimed at easing the financial burden on taxpayers while encouraging voluntary tax compliance.
Under the programme, taxpayers who had fully settled their principal tax liabilities by December 31, 2025, will automatically receive a full waiver of outstanding interest and penalties without the need to submit an application.
KRA also announced relief for taxpayers whose only outstanding obligations are late filing penalties. Such taxpayers will automatically qualify for the waiver once they submit all overdue tax returns.
For taxpayers with unpaid principal taxes accumulated before January 1, 2026, the authority said those who settle the full amount during the amnesty period will immediately benefit from a waiver of the associated penalties and interest.
Those unable to pay the principal tax in one instalment can apply for a structured payment plan through the KRA iTax system. However, all principal tax under the payment arrangement must be fully cleared by December 31, 2026, to qualify for the waiver.
KRA clarified that tax liabilities arising from January 1, 2026, onwards are excluded from the programme. Such debts, including the principal tax, penalties and interest, will remain payable in full.
The authority also advised taxpayers involved in ongoing tax disputes to utilize the Alternative Dispute Resolution (ADR) framework to settle principal tax amounts and become eligible for the amnesty.
According to KRA, the previous two tax amnesty programmes successfully recovered KSh80.9 billion in principal tax payments while helping thousands of taxpayers regularize their tax affairs.
The Commissioner General urged eligible taxpayers to take advantage of the six-month window by logging into the KRA iTax portal early to avoid the expected rush towards the end of the year.
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