The Kenya Revenue Authority (KRA) has outlined the categories of taxpayers eligible for its Tax Amnesty Programme, which offers a 100 percent waiver on penalties, interest and fines for qualifying tax debts.
The programme, which runs from July 1 to December 31, is intended to help taxpayers clear outstanding tax obligations while encouraging voluntary tax compliance. According to KRA, taxpayers have six months to take advantage of the amnesty before the window closes.
The Authority noted that the previous two tax amnesty programmes enabled thousands of taxpayers to regularize their tax affairs, with KSh80.9 billion recovered in principal tax.
“Thousands of taxpayers have already lightened their tax arrears burden through the previous two amnesty rounds, which saw Kshs 80.9 billion in principal tax recovered and taxpayers restored to good standing.Six months is all you have to make things right. The window opened on 1st July 2026 and closes strictly on 31st December 2026. No extensions. No exceptions,” stated KRA.
Who Qualifies for the 100% Tax Amnesty Waiver?
According to KRA, taxpayers who had fully settled their principal tax liabilities by December 31, 2025, automatically qualify for a full waiver of any outstanding penalties and interest. KRA said eligible taxpayers do not need to apply for the waiver, as it will be granted automatically.
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KRA also clarified that taxpayers with no outstanding principal tax but who have accumulated late-filing penalties are eligible for the waiver. To benefit, they only need to file all outstanding tax returns, after which the late filing penalties will be waived automatically.
Taxpayers with principal tax liabilities that accrued on or before December 31, 2025, can also qualify for the amnesty by paying the outstanding principal tax during the amnesty period. Once the principal amount is paid in full, KRA will waive all related penalties, interest and fines.
For taxpayers who are unable to clear their principal tax in a lump sum, KRA said they can apply for a structured payment plan through the iTax system. However, they must ensure that the full principal tax under the payment arrangement is settled by December 31 to qualify for the waiver.
The Authority further said taxpayers involved in active tax disputes or court cases can still benefit from the programme by using KRA’s Alternative Dispute Resolution (ADR) framework to resolve the principal tax amount and qualify for the amnesty.
The taxman emphasized that the tax amnesty does not apply to liabilities accrued from January 1, and taxes arising after that date, along with any applicable penalties and interest, remain fully payable under the law.
The Authority has urged taxpayers to log into the iTax portal, review their tax statements and determine whether they qualify for the programme before the Tax Amnesty Programme closes on December 31, 2026.
KRA Reintroduction of Six-Month Tax Amnesty Programme
KRA reintroduced its Tax Amnesty Programme, giving eligible taxpayers a six-month opportunity to clear outstanding tax obligations and benefit from a full waiver of penalties, interest and fines.
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In a statement issued on Thursday, July 3, the tax authority said the programme has been reinstated under the Finance Act, 2026, and will run from July 1, 2026, to December 31, 2026.
The taxman said the amnesty applies to eligible tax debts accrued on or before December 31, 2025, the help taxpayers settle their obligations and promote voluntary tax compliance.
The Authority noted that the decision to reintroduce the programme follows the success of the previous two tax amnesty initiatives, which helped thousands of taxpayers regularize their tax affairs and resulted in the recovery of KSh80.9 billion in principal tax.
“The Kenya Revenue Authority (KRA) announces a tax amnesty programme to ease financial burdens for taxpayers. Reintroduced under the Finance Act, 2026, this initiative waives 100% of penalties, interest, and fines on tax debts accrued up to 31st December 2025. The amnesty window opens on 1st July 2026 and closes strictly on 31st December 2026,” stated KRA.
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