KRA Tax Amnesty 2026: Who Qualifies and the December 31 Deadline
By Faith Jepkirui | October 1, 2026
Kenyan taxpayers have until December 31, 2026 to meet the conditions of the current KRA tax-amnesty programme covering qualifying interest, penalties and fines for tax liabilities relating to periods up to December 31, 2025.
Who Can Benefit?
KRA identifies three main groups: taxpayers with outstanding principal tax, taxpayers with unfiled returns, and taxpayers who have no principal tax outstanding but still have penalties, interest or fines on their ledgers.
If You Owe Principal Tax
You must fully pay the qualifying principal tax by December 31, 2026 to benefit from the amnesty on related interest, penalties and fines. KRA says taxpayers who cannot pay at once can apply for an automatic payment plan through iTax, but the full principal amount must still be cleared by the deadline.
If You Have Unfiled Returns
Outstanding returns for qualifying periods must be filed. Nil returns can qualify automatically for waiver of late-filing penalties, while returns that produce principal tax require full payment of the principal amount by the deadline.
If You Owe Only Penalties or Interest
KRA says taxpayers with no outstanding principal tax but with qualifying penalties, interest or fines receive the amnesty automatically and do not need to make a separate application.
What Happens After You Qualify?
Once the conditions are met, KRA says the taxpayer ledger will be updated and an Amnesty Certificate and notification will be made available through iTax.
Which Tax Periods Are Covered?
The programme applies to qualifying tax liabilities for periods up to December 31, 2025. Liabilities arising from 2026 tax periods are outside this amnesty and must be handled under the ordinary tax rules.
Why Taxpayers Should Check Their Ledger Early
Taxpayers should not wait until the final days of December to review their iTax position. A ledger can contain missing returns, disputed assessments, unapplied payments or principal tax that needs reconciliation before a person can fully satisfy the amnesty conditions.
If there is outstanding principal tax, the key condition is full payment of that principal amount by the deadline. A payment plan can spread the payments, but it does not extend the December 31 cut-off unless KRA announces a change.
What the Amnesty Does Not Cover
The amnesty does not erase principal tax simply because penalties and interest may be waived. It also does not remove the need to file outstanding returns or correct inaccurate tax records where required.
Businesses and individuals with complex disputes should keep records of payments, returns and correspondence so they can demonstrate compliance if their iTax ledger does not update as expected.
