KRA Tax Amnesty 2026: Who Qualifies and What Taxpayers Need to Know

The Kenya Revenue Authority (KRA) has announced that its 2026 Tax Amnesty Programme is now in effect, allowing eligible taxpayers to have qualifying interest, penalties, and fines waived.

In a notice dated September 8, KRA stated that the programme runs from July 1, 2026, to December 31, 2026, and covers penalties, interest and fines relating to tax liabilities for periods up to December 31, 2025, subject to the conditions provided under the law.

“Kenya Revenue Authority (KRA) informs taxpayers that the Tax Amnesty Programme is in effect from 1st July, 2026 to 31 December, 2026. The amnesty covers interest, penalties and fines relating to tax liabilities for periods up to 31st December, 2025, subject to the conditions provided under the law,” read part of the notice.

The Authority said the tax relief was re-introduced under the Finance Act, 2026, and provides a 100 per cent waiver of qualifying penalties, interest and fines where taxpayers meet the required conditions.

Who Qualifies for the KRA Tax Amnesty?

KRA has outlined three main categories of taxpayers who may benefit from the 2026 tax amnesty.

According to the Authority, taxpayers with outstanding principal tax relating to periods up to December 31, 2025, can qualify for the amnesty by fully paying the qualifying principal tax by December 31, 2026.

However, those unable to settle the principal tax in one payment can apply for an Automatic Payment Plan through iTax.

The process involves:

• Log in to the iTax portal.
• Select Payment.
• Select Apply for Payment Plan (New).
• Complete the payment plan application.

KRA says taxpayers with both qualifying and non-qualifying debts may include the debts in the same payment plan, with each category continuing to receive its respective treatment.

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Taxpayers With Unfiled Returns

Taxpayers with unfiled tax returns for periods up to December 31, 2025, can also benefit from the amnesty if they file all outstanding returns during the amnesty period.

KRA said taxpayers who file returns without any outstanding principal tax, including nil returns, will automatically qualify for the amnesty on late-filing penalties.

However, taxpayers whose returns show outstanding principal tax will qualify for the amnesty once the principal tax is fully paid on or before December 31, 2026.

KRA also stated that taxpayers with no outstanding principal tax for periods up to December 31, 2025, but who have outstanding interest, penalties or fines, will automatically qualify for the amnesty.

Such taxpayers are not required to submit an application. KRA said its system will automatically update the taxpayer’s ledger once the applicable conditions have been met.

The Amnesty Certificate and notification will also be made available through the iTax system.

What Tax Debts Are Covered?

The amnesty applies to qualifying interest, penalties and fines relating to tax liabilities for periods up to December 31, 2025.

KRA clarified that the relief does not apply to interest, penalties and fines relating to tax debts arising from January 1, 2026.

Taxpayers who had already paid their principal taxes before December 31, 2025, but still have outstanding qualifying interest and penalties do not need to apply for a waiver.

They will automatically qualify for the 100 per cent waiver, with the KRA system expected to update their records.

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Taxpayers With Ongoing Tax Disputes

Taxpayers with ongoing tax disputes before a court or the Tax Appeals Tribunal can also seek to benefit from the amnesty.

KRA said taxpayers involved in active litigation should use its Alternative Dispute Resolution (ADR) framework to settle the agreed principal tax amount by December 31, 2026.

Once the agreed principal amount is settled through ADR, the applicable amnesty benefits will be unlocked.

Taxpayers seeking more information can access the Tax Amnesty Guidelines on the KRA website or contact the KRA Contact Centre on 0711 099 999 or email callcentre@kra.go.ke.

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A photo showing KRA Tax Amnesty 2026 Programme guideline. Photo/ KRA