The Kenya Revenue Authority (KRA) has outlined the criteria for taxpayers to benefit from a full waiver of penalties and interest under its 2026 Tax Amnesty Programme.
Launched through the Finance Act, 2026, the amnesty targets tax debts incurred on or before December 31, 2025. It offers relief to individuals and businesses who clear outstanding principal taxes before the December 31, 2026 deadline.
Who Qualifies?
- Taxpayers with fully paid principal tax: Automatically receive a 100% waiver on related penalties and interest via the iTax system—no application needed.
- Taxpayers with outstanding principal tax: Must settle the principal tax in full or enter a structured payment plan through iTax and complete payments by the deadline to receive the waiver.
- Taxpayers owing late filing penalties but no principal tax debt: Become eligible upon filing all outstanding tax returns.
- Those with active tax disputes: Can benefit after settling principal tax through the Alternative Dispute Resolution (ADR) framework.
Who Is Excluded?
The amnesty excludes any tax liabilities, including principal, penalties, and interest, arising from January 1, 2026, onwards. Such amounts remain payable under regular tax laws.
KRA advises taxpayers to resolve any pending amendments, objections, or payment reconciliations before the amnesty period ends.
Successful applicants receive an amnesty certificate via their registered iTax email, with a downloadable copy available in their iTax account.
