The Kenya Revenue Authority (KRA) has announced a tax amnesty on interest, penalties and fines for qualifying tax liabilities up to December 31, 2025.
The amnesty, which took effect on July 1, 2026, will run until December 31, 2026.
In a public notice issued on September 4, KRA said the programme covers interest, penalties and fines relating to tax liabilities for periods up to December 31, 2025, subject to conditions provided under the law.
Taxpayers with outstanding principal tax for periods up to December 31, 2025 can qualify by fully paying the principal tax on or before December 31, 2026.
KRA said taxpayers unable to settle the qualifying principal tax in a single payment may apply for an Automatic Payment Plan through iTax.
However, the authority said the entire outstanding principal tax must be fully paid by December 31, 2026 for taxpayers to benefit from the amnesty.
The programme also covers taxpayers with unfiled tax returns for periods up to December 31, 2025.
KRA said such taxpayers should file all outstanding returns during the amnesty period to qualify.
Those filing returns without outstanding principal taxes, known as Nil returns, will automatically qualify for amnesty on late filing penalties.
Taxpayers filing returns that show principal tax will qualify once the principal taxes are fully paid by December 31, 2026.
KRA has also clarified that taxpayers with no outstanding principal tax for periods up to December 31, 2025 can benefit from the programme.
Those with outstanding interest, penalties or fines but no outstanding principal tax will qualify automatically.
"No application is required," KRA said.
The authority said the amnesty will be automatically granted once all qualifying conditions are met.
KRA will then update the taxpayer ledger and make the Amnesty Certificate and notification available through the iTax system.
The authority urged taxpayers to use the amnesty period to regularise their tax records.
The programme gives taxpayers with qualifying liabilities an opportunity to clear outstanding principal tax while benefiting from relief on related interest, penalties and fines.
KRA said the amnesty is subject to the conditions provided under the law and applies to qualifying tax liabilities for periods ending on or before December 31, 2025.
The deadline for meeting the requirements is December 31, 2026.
