The Kenya Revenue Authority (KRA) has reintroduced its tax amnesty programme, offering taxpayers a six-month window to clear outstanding debts with 100% waivers on penalties, interest, and fines.
In a press release dated July 3, 2026, KRA announced that the initiative, reintroduced under the Finance Act, 2026, targets tax debts that accrued on or before 31st December 2025.
The amnesty window opened on July 1, 2026 and will close strictly on December 31, 2026.
According to KRA, the move is meant to ease financial burdens and boost voluntary compliance.
The authority cited success from two previous amnesty cycles, which recovered Ksh 80.9 billion in principal tax payments while regularizing thousands of taxpayers.
How KRA tax amnesty programme works
- Automatic Waivers for Paid Principal: Taxpayers who cleared their principal taxes by December 31, 2025 automatically qualify for a full waiver on outstanding interest and penalties. No application is needed.
- Late Filing Penalty Relief: Those with no principal tax due but facing late filing penalties will get an automatic waiver once all outstanding returns are filed.
- Lump-Sum Settlement: Taxpayers who pay their outstanding pre-2026 principal tax in full during the amnesty period will instantly have penalties and interest waived.
- Structured Payment Plans: Those unable to pay in full can apply via KRA iTax. Principal taxes must be fully cleared by 31st December 2026 to qualify for the waiver.
What is not covered by the tax amnesty
KRA stressed that tax liabilities arising on or after January 1, 2026 do not qualify. All principal taxes, penalties, and interest for post-2025 debts remain fully due.
Taxpayers in active litigation were also advised to use the KRA Alternative Dispute Resolution (ADR) framework to settle principal amounts and access amnesty benefits.
The announcement comes as the authority marks 30 years of operations, under the theme ‘Tulipe Ushuru, Tujitegemee!’
