Kenya Revenue Authority announces 2026 tax amnesty programme

The Kenya Revenue Authority (KRA) has implemented a 2026 Tax Amnesty Programme, offering a 100 per cent waiver on eligible interest, penalties, and fines for tax liabilities accrued up to December 31, 2025. The programme, which commenced on July 1, 2026, under the Finance Act, 2026, is scheduled to run until December 31, 2026.

To benefit from the amnesty, taxpayers must settle any outstanding principal tax. The waiver does not apply to the principal tax amount itself, nor does it cover tax debts arising from January 1, 2026, onwards. For taxpayers who have already paid their principal tax but still have outstanding interest or penalties, the waiver is applied automatically through the iTax system without requiring a separate application.

Taxpayers who have not filed returns but have accumulated penalties must first submit all missing returns to qualify for the waiver. Additionally, those owing principal tax may request structured payment plans through iTax, provided the full principal amount is cleared by the December 31, 2026, deadline. The KRA has urged taxpayers to review their iTax ledgers and settle their affairs before the end of the year to avoid missing the opportunity.