Taxpayers with eligible tax debts incurred on or before 31 December 2025 have until 31 December 2026 to benefit from Kenya's 2026 Tax Amnesty Programme, which offers a 100% waiver of penalties and interest for qualifying liabilities under the Finance Act, 2026.
The Kenya Revenue Authority (KRA) has reminded taxpayers to take advantage of the 2026 Tax Amnesty Programme before it closes on 31 December 2026, offering a 100% waiver of penalties and interest for eligible tax liabilities.
Announced on 30 July 2026, the programme was reintroduced through the Finance Act, 2026 and applies only to tax debts that arose on or before 31 December 2025.
“Clear your outstanding principal tax and take advantage of the 2026 Tax Amnesty Programme. The programme runs until 31 December 2026, giving you a chance to benefit from a 100% relief on penalties and interest,” the KRA posted on X on 30 July 2026.
The 2026 Tax Amnesty Programme applies to all eligible taxpayers, including individuals, companies, and other registered taxpayers with qualifying tax liabilities incurred on or before 31 December 2025.
Who can benefit?
Taxpayers who have already cleared their principal tax for eligible periods automatically qualify for a full waiver of related penalties and interest. In these cases, the waiver is processed automatically through the iTax system without the need for an application.
Those with unpaid principal tax can also qualify by paying the outstanding amount in full during the amnesty period or by entering into a payment arrangement through iTax, provided all instalments are completed by 31 December 2026. Once the principal tax is fully paid, the corresponding penalties and interest are cancelled.
The programme also extends to taxpayers who only owe late filing penalties, provided they submit all outstanding tax returns. Taxpayers with ongoing tax disputes may also benefit after settling the principal tax through the Alternative Dispute Resolution (ADR) framework. Successful applicants receive an amnesty certificate via their registered iTax email, with a copy available for download from their iTax account.
Liabilities not covered
KRA clarified that the amnesty does not apply to tax liabilities arising from 1 January 2026 onwards. Any principal tax, penalties, or interest relating to 2026 tax periods remain payable under the normal tax rules and are not eligible for relief.
The authority also encouraged taxpayers to resolve any pending amendments, objections, assessments, and payment reconciliation issues before the amnesty programme expires.
