KRA Tax Amnesty 2026 explained
Kenya’s tax amnesty gives eligible taxpayers a chance to have 100% of qualifying interest, penalties and fines waived, but there are conditions that must be met before the relief is granted. The programme runs from July 1 to December 31, 2026, according to the Kenya Revenue Authority (KRA).
The important part is that the amnesty does not simply erase every tax debt. Where principal tax is outstanding, the taxpayer generally has to settle the qualifying principal tax to unlock the waiver.
Who qualifies for the KRA tax amnesty?
There are several situations covered by the programme.
1. You owe principal tax from 2025 or earlier
If you have outstanding qualifying principal tax relating to periods up to December 31, 2025, you can qualify for the amnesty if you fully pay the principal tax by December 31, 2026.
If you cannot pay the entire amount at once, KRA says taxpayers can apply for an Automatic Payment Plan through iTax. However, the qualifying principal tax must still be fully paid within the amnesty period.
2. You have unfiled returns
Taxpayers with outstanding returns for periods up to December 31, 2025 should file those returns during the amnesty period.
If the returns are nil returns and there is no outstanding principal tax, the applicable late-filing penalties can qualify for the amnesty. Where principal tax is due, that principal tax must be dealt with according to the amnesty conditions.
3. You have penalties or interest but no principal tax
If you have no outstanding principal tax for the qualifying period but have interest, penalties or fines, KRA says you may qualify automatically and do not need to make a separate application.
How much tax can KRA waive?
The programme provides for a 100% waiver of qualifying interest, penalties and fines on eligible tax debts accrued up to December 31, 2025.
But there is an important distinction:
The amnesty is not a 100% waiver of the principal tax itself.
If you owe the underlying tax, you generally have to settle the principal amount to benefit from the waiver.
What is the KRA tax amnesty deadline?
The final deadline is December 31, 2026.
That means taxpayers should not wait until the last few days of December, particularly if they have outstanding returns or principal tax that needs to be reconciled.
How do you apply through iTax?
KRA says taxpayers who need a payment plan can access the amnesty application through iTax, under the Debt and Enforcement section. Taxpayers can also seek assistance at a KRA Tax Service Office or Huduma Centre.
KRA 2026 Tax Amnesty Programme
What should you do now?
If you think you may qualify:
- Log into iTax and check your tax ledger.
- Identify any outstanding principal tax, penalties, interest or fines.
- Check whether the liability relates to the qualifying period ending December 31, 2025.
- File any outstanding returns.
- If principal tax is owed, make arrangements to settle it before the deadline.
- If you cannot make a one-off payment, check whether you qualify for an iTax payment plan.
- After meeting the conditions, check your iTax account for the updated ledger and amnesty certificate.
KRA says the amnesty certificate and notification are made available through iTax once the qualifying conditions are met.
Does the amnesty cover 2026 tax debts?
No.
The qualifying period is tax liabilities and debts accrued on or before December 31, 2025. Liabilities arising from January 1, 2026 onward do not qualify under this amnesty.
The bottom line
The KRA tax amnesty could significantly reduce what an eligible taxpayer ultimately has to pay in accumulated interest, penalties and fines, but it is not a blanket cancellation of tax debts.
If you have qualifying outstanding principal tax, the key date to remember is December 31, 2026.
Last updated: September 8, 2026
