By Ken Muthomi - Reporter
Kenya, July 3, 2026 - The Kenya Revenue Authority (KRA) has announced a tax amnesty programme in a broader effort to ease the financial burden on taxpayers and boost voluntary tax compliance.
The authority said on Friday that the amnesty, which has been introduced under the Finance Act 2026, will waive 100 percent of penalties, interest and fines of tax debt accrued up to 1 December 2025.
The amnesty window opened on July 1 and will close on December 31, 2026, according to the authority. Eligible taxpayers have been encouraged to apply for the amnesty through the KRA iTax portal by settling their outstanding principal tax or enrolling in a structured payment plan.
“This initiative is part of the Government's broader commitment to foster voluntary tax compliance and provide financial relief. Taxpayers are strongly urged to log into the KRA iTax Portal early to avoid the end-of-year rush,” the authority stated
“This builds on the success of the previous two amnesty cycles, which successfully recovered Kshs. 80.9 billion in principal tax payments while regularizing thousands of taxpayers,” a statement from KRA read.
Under the programme, taxpayers who had fully settled their principal tax liabilities by December 31, 2025 are automatically qualified for the waiver of any outsnading interest and penalties, meaning that they will not be required to submit an application.
Taxpayers who had no outstanding principal tax but are liable to late filing penalties will qualify for an automatic waiver once they submit all outstanding tax returns.
Individuals who pay their outstanding pre-2026 principal tax in full during this period will instantly receive a waiver on the corresponding penalties and interest.
Those unable to make a lump-sum payment can apply for a structured payment plan through the KRA iTax platform. However, all principal tax under the arrangement should be fully paid by December 31, 2026, for them to benefit from the waiver.
The authority has clarified that tax liabilities arising on or after 1st January 2026 do not qualify for the amnesty.
Taxpayers involved in ongoing tax disputes have been encouraged to leverage its Alternative Dispute Resolution (ADR) framework to resolve outsnaidng principal tax liabilities and become eligible for the amnesty programme.
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