Kenya’s tax amnesty waives interest, penalties and fines on eligible tax liabilities through 31 December 2025, provided taxpayers settle outstanding principal tax and file overdue returns by 31 December 2026, with eligible taxpayers receiving relief automatically through iTax.
The Kenya Revenue Authority has activated a tax amnesty covering interest, penalties and fines for outstanding liabilities from periods ending on or before 31 December 2025, according to a public notice issued on 7 September 2026.
The amnesty runs from 1 July 2026 to 31 December 2026.
Principal tax payments required
Taxpayers holding outstanding principal tax must settle the full amount by 31 December 2026 to benefit from amnesty. The KRA permits automatic payment plans through iTax for those unable to pay in one lump sum, though the entire outstanding balance must clear by year-end to qualify for amnesty relief.
Filing overdue returns
Taxpayers with unfiled returns for periods through 31 December 2025 must file all outstanding returns during the amnesty window. Those submitting nil returns (zero tax owed) automatically qualify for penalty forgiveness on late filing. Taxpayers filing returns that show principal tax due will qualify for amnesty only after the principal tax is fully paid by 31 December 2026.
Interest and penalty relief with no principal tax
Taxpayers with no outstanding principal tax liabilities for periods up to 31 December 2025, but who have outstanding interest, penalties, or fines, automatically qualify for the amnesty without the need to apply.
Upon meeting eligibility conditions, the amnesty is automatically granted. The KRA updates taxpayer records and delivers the amnesty certificate and notification through the iTax system.
