The Kenya Revenue Authority (KRA) has reminded taxpayers that the tax amnesty programme on interest, penalties and fines is currently in effect and will run until December 31, 2026.
The authority said the programme, which commenced on July 1, 2026, covers interest, penalties and fines relating to tax liabilities for periods up to December 31, 2025.
KRA said taxpayers must meet specific conditions set out under the law to benefit from the amnesty.
Taxpayers with outstanding principal tax for periods up to December 31, 2025 qualify once they fully settle the qualifying principal tax by December 31, 2026.
The authority said taxpayers unable to pay the outstanding principal tax in a single payment can apply for an Automatic Payment Plan through the iTax system.
However, KRA clarified that taxpayers using the payment plan must ensure the entire outstanding principal tax is fully paid by December 31, 2026 to benefit from the amnesty.
“Taxpayers with outstanding principal taxes relating to periods up to 31 December, 2025 qualify for the amnesty upon full payment of the qualifying principal tax on or before 31 December, 2026,” KRA said in a public notice issued on September 4.
The amnesty also covers taxpayers who have failed to file their tax returns for periods ending December 31, 2025.
KRA said taxpayers with unfiled returns must submit all outstanding returns during the amnesty period to qualify.
Those filing returns without outstanding principal taxes, including nil returns, will automatically qualify for an amnesty on late filing penalties.
Taxpayers who file returns showing principal tax liabilities will qualify after fully paying the outstanding principal tax by the December 31 deadline.
The authority has also provided relief for taxpayers who have no outstanding principal tax but have accumulated interest, penalties or fines.
KRA said such taxpayers automatically qualify for the amnesty and do not need to submit an application. “Taxpayers who have no outstanding principal tax for periods up to 31 December, 2025, but have outstanding interest, penalties or fines, qualify automatically for the amnesty. No application is required,” the authority said.
Once all qualifying conditions have been met, KRA said the amnesty will be granted automatically.
The taxpayer’s ledger will then be updated, while an Amnesty Certificate and notification will be made available through the iTax system.
KRA urged taxpayers to take advantage of the programme before the December 31, 2026 deadline.
The authority said additional information on the programme is available through its Tax Amnesty Guidelines. Taxpayers seeking clarification can also contact the KRA contact centre through 0711 099 999 or email [email protected].