Taxpayers with no outstanding principal tax do not need to apply for amnesty.The Kenya Revenue Authority has reminded taxpayers that the tax amnesty programme is currently on and will run until December 31, 2026.
The amnesty is conditional and covers interest, penalties and fines relating to tax liabilities for periods up to December 31, 2025.
Eligible taxpayers include those with outstanding principal taxes, provided they pay the full principal tax on or before December 31, 2026.
There are two options for paying outstanding principal tax during the amnesty window between July 1 and December 31.
To receive an immediate waiver of the corresponding penalties and interest, taxpayers can settle their outstanding principal tax in a one-off payment.
"No application is required in such a case. You automatically qualify for a 100 per cent waiver on the outstanding interest and penalties. The KRA system will update this automatically," KRA said.
The taxman says taxpayers who are unable to settle the qualifying principal tax in a single payment may apply for an Automatic Payment Plan through iTax.
The December 31, 2026 deadline for clearing outstanding principal taxes applies.
Taxpayers who do not owe any principal tax but have outstanding unfiled returns for the period ending December 31, 2025, are also eligible for the tax amnesty.
However, they must first file any missing returns for periods up to December 31, 2025.
The tax waiver will apply automatically upon successful filing of the tax returns.
Taxpayers filing nil returns also automatically qualify for amnesty for the late filing penalties.
KRA is advising taxpayers who are currently in active litigation to utilise its Alternative Dispute Resolution (ADR) framework to settle their agreed principal tax amount by December 31, 2026.
"Once the principal amount is settled through ADR, the amnesty benefits will be unlocked," KRA said.
Taxpayers with no outstanding principal tax do not need to apply for amnesty.
"Once all the qualifying conditions are met, the amnesty will be automatically granted, the taxpayer ledger updated and the Amnesty Certificate and notification will be availed through the iTax system."
KRA has further clarified that the current waiver does not apply to interest, penalties or fines for periods from January 1, 2026.
"The Amnesty only waives interest, penalties and fines for pre-2026 tax debts," the agency said.
Meanwhile, KRA has changed the individual tax filing deadline from June 30 to April 30, effective January 1, 2027.
The new schedule starts next year and applies first to the 2026 income year.
The new deadline for filing nil returns will be January 31. The deadline for individual, PAYE and self-employed returns is April 30.
The deadline for companies and non-individual returns remains June 30.
