🔥 Trending Kenya Revenue Authority (KRA) Announces Six-Month Tax Amnesty

The Kenya Revenue Authority (KRA) tax amnesty is a program that offers taxpayers a limited-time opportunity to settle their outstanding tax obligations without incurring penalties, interest, or fines ¹³. This initiative aims to encourage compliance and address specific issues within the tax system ¹.

Key Details of the KRA Tax Amnesty 2026

The current tax amnesty program was reintroduced under the Finance Act, 2026, and is set to run from July 1 to December 31, 2026 ³⁴⁶. It provides a 100% waiver on penalties, interest, and fines for eligible tax debts ⁴⁶.

Eligibility and Scope

The amnesty specifically covers tax liabilities that accrued up to December 31, 2025 ²⁵⁶. This means that any penalties and interest accumulated on unpaid principal tax amounts up to this date can be waived, provided the principal tax is paid ²⁵.

Objectives of the Amnesty

The KRA's reintroduction of the amnesty program aims to achieve several objectives, including:

• Encouraging taxpayers to regularize their tax affairs ³.
• Reducing the burden of accumulated penalties and interest on taxpayers ³.
• Improving overall tax compliance ¹.

How the KRA Tax Amnesty Works

The process for applying for the KRA tax amnesty is primarily conducted through the iTax platform.

Application Steps on iTax

Taxpayers wishing to benefit from the amnesty can follow these general steps:

1. Log in to iTax: Access the KRA iTax portal using your credentials ⁷.
2. Navigate to Debt and Enforcement: Locate and click on the "Debt and Enforcement" tab ⁷.
3. Select iTax Amnesty Application: Choose the "iTax Amnesty Application" option ⁷.
4. Select Tax Obligations: In Section A of the application, select the relevant tax obligations for which you are seeking amnesty. The system will then populate the amnesty details for those specific obligations ⁷.
5. Confirm and Add Obligations: If the details are undisputed, you can click 'add all' for all eligible obligations ⁷.

Conditions for Waiver

For the waiver of penalties and interest to apply, taxpayers must ensure that all the principal tax due has been paid ²⁸. The amnesty essentially removes the additional charges (penalties, interest, fines) once the core tax amount is settled.

Legal Basis

The legal framework for this amnesty is rooted in the Tax Procedures (Amendment) Act, 2024, specifically Section 37E, which allows the Commissioner to refrain from recovering penalties and/or interest on tax debt where the principal tax has been paid ¹⁸. The Finance Act 2026 further solidified the reintroduction of this program ³⁵.