The Kenya Revenue Authority announced on 3 March 2025 the success of the tax amnesty program for debts accrued up to 31 December 2023 and urges taxpayers to take advantage before the 30 June 2025 deadline.
The KRA is offering taxpayers an incredible opportunity to ease their tax burdens, having waived over KES 140 Billion in penalties, interest and fines under the ongoing Tax Amnesty Program.
With over 1.9 million taxpayers already benefiting, this initiative, launched on 27 December 2024, continues to provide relief to those who qualify.
The Amnesty program re-introduced in the Tax Procedures (Amendment) Act, 2024, provides a crucial opportunity for taxpayers to clean their tax records. It offers a waiver on penalties, interest, and fines for tax debts accrued up to 31 December 2023, underscoring KRA’s commitment to helping taxpayers resolve past tax issues without facing the full financial burden.
Since the re-launch of the Tax Amnesty program, KRA has successfully collected KES 4 Billion in principal tax payments, demonstrating the program’s wide-reaching impact and the Authority’s commitment to supporting taxpayers in regularising their tax compliance.
Taxpayers involved in ongoing tax disputes are encouraged to resolve the disputes through the Alternative Dispute Resolution (ADR) to ensure a swift resolution before the amnesty deadline.
This initiative is a part of KRA’s broader efforts to foster voluntary compliance and provide relief to taxpayers burdened by past debts. It offers a unique chance to settle tax matters on favourable terms and to move forward on a clean slate.
Key program highlights
- Automatic Waiver: Taxpayers who have paid their principal taxes due before 31 December 2023 automatically qualify for a waiver of related penalties and interest and need not make an application.
- Application Requirement: Taxpayers with outstanding principal taxes up to 31 December 2023 must apply via the iTax system and submit a structured payment plan to fully settle the outstanding principal taxes by 30 June 2025.
- Exclusions: Tax debts arising from 1 January 2024 and beyond do not qualify for amnesty. All penalties, interest, and principal taxes for debts incurred after this date remain payable.
Earlier, the KRA announced a tax amnesty on interest, penalties, and fines for tax debts up to 31 December 2023 under the Tax Procedures (Amendment) Act 2024.