NAIROBI, Kenya, July 4 – The Kenya Revenue Authority (KRA) has reintroduced a tax amnesty programme that will waive 100 percent of penalties, interest and fines on tax debts accrued up to December 31, 2025, as part of efforts to ease the burden on taxpayers and boost compliance.
The six-month programme, introduced under the Finance Act, 2026, runs from July 1 to December 31, 2026.
Taxpayers who had already cleared their principal tax by the end of 2025 will automatically qualify for the waiver without submitting an application.
Those with only late filing penalties will also benefit once they file all outstanding tax returns.
Taxpayers with unpaid principal tax can secure the waiver by settling the amount in full during the amnesty period or by applying for a structured payment plan through the KRA iTax system.
However, all principal taxes under the payment arrangement must be fully paid by December 31, 2026, to qualify.
KRA said the amnesty does not apply to tax liabilities arising from January 1, 2026, onwards.
The authority added that taxpayers with ongoing disputes can use its Alternative Dispute Resolution framework to settle eligible principal taxes and benefit from the programme.
The previous two tax amnesty programmes recovered Sh80.9 billion in principal tax payments while helping thousands of taxpayers regularise their tax status.
