The Kenya Revenue Authority (KRA) has re-introduced the Tax Amnesty Programme for Interest, Penalties and Fines under the Finance Act, 2026.
The programme runs from 1 July 2026 to 31 December 2026 and provides eligible taxpayers with an opportunity to obtain a 100% waiver of interest, penalties and fines relating to qualifying tax debts accrued up to 31 December 2025.
Key Highlights
- Principal tax already paid: Taxpayers who cleared their principal tax by 31 December 2025 may qualify for an automatic waiver of outstanding interest and penalties.
- Late filing penalties: Taxpayers with no outstanding principal tax can qualify for relief after filing all outstanding returns.
- Lump-sum settlement: Taxpayers who fully settle qualifying pre-2026 principal tax during the amnesty period can receive a waiver of the corresponding interest and penalties.
- Payment plans: Taxpayers unable to make a lump-sum payment may apply for a structured payment plan through iTax. The qualifying principal must be fully cleared by 31 December 2026.
- Tax liabilities arising on or after 1 January 2026 are not covered by the amnesty and remain fully payable, including applicable interest and penalties
Act Now
Taxpayers with outstanding KRA liabilities should review their iTax ledgers, outstanding returns, principal tax, interest and penalties early to determine whether they qualify.
