# Kenya tax administration and exemption initiatives

> Live situation record from CLSTR: https://clstr.news/situations/kenya-tax-administration-and-exemption-initiatives
> Updated: 2026-08-25T04:23:00.000Z. Sources: 4. Developments: 2.

The Kenya Revenue Authority (KRA) has initiated several measures to manage tax compliance and exemptions. 

In August 2026, the National Council for Persons with Disabilities, in collaboration with the KRA and the Ministry of Health, began a vetting process to facilitate income tax exemptions for eligible persons with disabilities. Under existing laws, these individuals may be exempt from income tax on the first Ksh 150,000 of their monthly income to assist with disability-related costs.

Concurrently, the KRA has implemented a 2026 Tax Amnesty Programme. Running from July 1 through December 31, 2026, the programme offers a “100 per cent waiver on eligible interest, penalties, and fines” for tax liabilities accrued up to December 31, 2025. To qualify, taxpayers must settle any outstanding principal tax amounts.

## Timeline

### 2026-08-25: Kenya Revenue Authority announces 2026 tax amnesty programme

The Kenya Revenue Authority is offering a 100 per cent waiver on tax penalties and interest for liabilities accrued up to December 31, 2025, provided principal taxes are settled by the end of 2026.

2 sources. https://clstr.news/cluster/kenya-revenue-authority-announces-2026-tax-amnesty-programme

### 2026-08-22: Kenya conducts tax exemption vetting for persons with disabilities

Kenya is conducting a vetting exercise for income tax exemptions for persons with disabilities, allowing eligible individuals to exempt up to Ksh 150,000 of their monthly income from taxation.

2 sources. https://clstr.news/cluster/kenya-conducts-tax-exemption-vetting-for-persons-with-disabilities

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Cite as: Kenya tax administration and exemption initiatives. CLSTR, https://clstr.news/situations/kenya-tax-administration-and-exemption-initiatives