The Kenya Revenue Authority (KRA) has announced a tax amnesty on interest, penalties and fines for eligible taxpayers with tax liabilities dating back to periods up to December 31, 2025.
According to a public notice issued on September 4, 2026, the Tax Amnesty Programme took effect on July 1, 2026, and will run until December 31, 2026.
The programme is aimed at taxpayers who meet the conditions set out under the law and covers interest, penalties and fines relating to qualifying tax liabilities.
KRA said taxpayers with outstanding principal tax relating to periods up to December 31, 2025, will qualify for the amnesty if they fully settle the qualifying principal tax on or before December 31, 2026.
Taxpayers who cannot settle the principal tax in a single payment can apply for an Automatic Payment Plan through the iTax system.
However, KRA said the entire outstanding principal tax must be fully paid by December 31, 2026, for the taxpayer to benefit from the amnesty.
The authority has also included taxpayers with unfiled tax returns among those eligible for the programme.
Such taxpayers are required to file all outstanding returns for periods up to December 31, 2025, during the amnesty period.
Those who file returns without outstanding principal tax, commonly referred to as nil returns, will automatically qualify for an amnesty on late filing penalties.
For taxpayers who file returns showing outstanding principal tax, the amnesty will apply once the principal tax has been fully paid by December 31, 2026.
KRA said taxpayers who have no outstanding principal tax for periods up to December 31, 2025, but have outstanding interest, penalties or fines, will automatically qualify for the amnesty.
Such taxpayers are not required to make an application.
“Once all the qualifying conditions are met, the amnesty will be automatically granted, the taxpayer ledger updated and the Amnesty Certificate and notification will be availed through the iTax system,” KRA said.
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