The Kenya Revenue Authority (KRA) has reintroduced a tax amnesty programme that will waive 100 percent of penalties, interest and fines on tax debts accrued up to December 31, 2025, in a move aimed at easing the burden on taxpayers and improving tax compliance.
The six-month programme, introduced under the Finance Act, 2026, took effect on July 1, 2026, and will run until December 31, 2026.
Under the programme, taxpayers who had fully paid their principal tax liabilities by the end of 2025 will automatically qualify for the waiver without the need to submit an application.
Those with outstanding late filing penalties will also benefit from the amnesty once they file all overdue tax returns.
Taxpayers who still owe principal tax can qualify for the waiver by paying the outstanding amount in full during the amnesty period or by applying for a structured payment plan through the KRA’s iTax system.
However, KRA said all principal tax liabilities under the payment arrangement must be fully settled by December 31, 2026, for taxpayers to qualify for the waiver.
The authority clarified that the amnesty applies only to tax debts accrued up to December 31, 2025, and does not cover liabilities arising from January 1, 2026, onwards.
KRA also encouraged taxpayers with ongoing tax disputes to take advantage of its Alternative Dispute Resolution (ADR) framework to resolve eligible principal tax liabilities and benefit from the amnesty programme.
The authority said the initiative is intended to encourage voluntary compliance by allowing taxpayers to regularise their tax affairs without the additional burden of accumulated penalties and interest.
According to KRA, the two previous tax amnesty programmes enabled the government to recover Sh80.9 billion in principal tax payments while helping thousands of taxpayers bring their tax records into compliance.
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