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The Kenya Revenue Authority (KRA) has reinstated a tax amnesty programme that offers a 100 percent waiver on penalties, interest and fines for tax debts accumulated up to December 31, 2025, in a move aimed at easing taxpayers’ financial burden and improving tax compliance.
The six-month initiative, introduced through the Finance Act, 2026, took effect on July 1 and will run until December 31, 2026.
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Taxpayers who had fully settled their principal tax liabilities by the end of 2025 will automatically benefit from the waiver without the need to submit an application.
Those with outstanding late filing penalties will also qualify once they file all pending tax returns.
For taxpayers with unpaid principal tax, the waiver will be available if they clear the full amount during the amnesty period or enter into a structured payment arrangement through the KRA iTax platform.
However, all principal taxes covered under the payment plan must be fully settled by December 31, 2026, for the taxpayer to qualify for the relief.
KRA clarified that the amnesty only applies to tax obligations incurred up to December 31, 2025, and excludes any liabilities arising from January 1, 2026.
The tax authority also noted that taxpayers involved in ongoing disputes can take advantage of its Alternative Dispute Resolution (ADR) mechanism to resolve eligible principal tax liabilities and benefit from the amnesty.
According to KRA, the two previous tax amnesty programmes enabled the government to recover Sh80.9 billion in principal taxes while allowing thousands of taxpayers to regularise their tax records.
