The Kenya Revenue Authority (KRA) has outlined the categories of taxpayers eligible for a 100 per cent waiver of tax penalties and interest under the 2026 Tax Amnesty Programme, urging taxpayers to take advantage of the relief before the December 31, 2026 deadline.
In a statement, KRA said the programme, reintroduced through the Finance Act, 2026, applies to tax liabilities that accumulated on or before December 31, 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,” KRA said.
Who qualifies?
According to the tax authority, taxpayers who have already paid all outstanding principal tax for eligible periods will automatically receive a full waiver of any related penalties and interest through the iTax system without submitting an application.
Those with unpaid principal tax can also benefit by settling the outstanding amount in full during the amnesty period or by enrolling in a payment plan through iTax and completing all payments before the deadline. Once the principal tax is cleared, all associated penalties and interest will be waived.
KRA also said taxpayers who have no outstanding principal tax but owe late filing penalties can qualify after filing all overdue tax returns.
The authority added that taxpayers involved in ongoing tax disputes are eligible provided they first resolve and pay the principal tax through the Alternative Dispute Resolution (ADR) framework.
Successful applicants will receive a tax amnesty certificate through their registered iTax email address, with a downloadable copy also available on their iTax account.
Who is excluded?
KRA clarified that the programme does not cover tax liabilities arising from January 1, 2026 onwards.
This means principal tax, penalties and interest relating to 2026 tax periods remain payable under existing tax laws and are not eligible for amnesty.
The authority also advised taxpayers to resolve pending assessments, objections, amendments and payment reconciliation issues before the programme closes at the end of the year.
