The Kenya Revenue Authority (KRA) has outlined the criteria for taxpayers to benefit from a full waiver of penalties and interest under the 2026 Tax Amnesty Programme, which runs until 31 December 2026.
Introduced through the Finance Act, 2026, the amnesty targets tax liabilities accrued on or before 31 December 2025, providing a 100% relief on penalties and interest for those who settle their outstanding principal tax within the amnesty period.
Who Qualifies?
- Taxpayers who have already paid all principal tax for qualifying periods automatically receive a full waiver on related penalties and interest without needing to apply; the iTax system processes these waivers.
- Those with outstanding principal tax can benefit if they pay the full amount during the amnesty or enter and complete a structured payment plan via iTax before the deadline.
- Taxpayers with no principal tax owed but who have accumulated late filing penalties qualify after submitting all outstanding tax returns.
- Taxpayers engaged in active disputes are eligible once they settle the principal tax through the Alternative Dispute Resolution (ADR) process.
Successful applicants will receive an amnesty certificate via their registered iTax email, with a downloadable copy accessible through their iTax account.
Exclusions
- Liabilities arising from 1 January 2026 onwards, including principal tax, penalties, and interest, are excluded and subject to regular tax regulations.
- Taxpayers must resolve any pending amendments, objections, assessments, or payment reconciliations before the amnesty period ends.
KRA encourages taxpayers to take advantage of this opportunity to clear outstanding tax debts and avoid accumulating further penalties and interest.
