The Kenya Revenue Authority (KRA) has released a public notice informing taxpayers that the Tax Procedures (Amendment) Act 2024 has introduced a tax amnesty on interest, penalties or fines on tax debt for periods up to 31 December 2023.
The tax amnesty programme will run from 27 December 2024 to 30 June 2025.
The tax amnesty shall be implemented as follows:
- A person who has paid all the principal taxes that were due by 31 December 2023 will be entitled to automatic waiver of the penalties and interest related to that period and will not be required to make an amnesty application.
- A person who has not paid all the principal taxes accrued up to 31 December 2023 and is unable to make a one-off payment for the outstanding principal taxes will be required to apply to the Commissioner for the amnesty and propose a payment plan for any outstanding principal taxes, which should be paid by 30 June 2025.
Taxpayers are encouraged to take advantage of this opportunity to clear outstanding tax liabilities.
