KRA WAIVER ONGOING: KRA Re-Introduces Tax Amnesty Programme for Interest, Penalties, and Fines

10 July 2026 18:05 0 Comments 9 Views
KRA WAIVER ONGOING: KRA Re-Introduces Tax Amnesty Programme for Interest, Penalties, and Fines

KRA Re-Introduces Tax Amnesty Programme for Interest, Penalties, and Fines

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PRESS RELEASE: 3RD JULY, 2026

The Kenya Revenue Authority (KRA) announces a tax amnesty programme to ease financial burdens for taxpayers. Re-introduced under the Finance Act, 2026, this initiative waives 100% of penalties, interest and fines on tax debts accrued up to 31st December 2025.

The amnesty window opens on 1st July 2026 and closes strictly on 31st December 2026. This builds on the success of the previous two amnesty cycles, which successfully recovered Kshs. 80.9 Billion in principal tax payments while regularizing thousands of taxpayers.

Key Program Highlights

  • 1. Automatic Waivers for Paid Principal: Taxpayers who cleared their principal taxes by 31st December 2025 automatically qualify for a full waiver on outstanding interest and penalties. No formal application is required.

  • 2. Late Filing Penalty Relief: Taxpayers with no principal tax due but facing late filing penalties will receive an automatic waiver once all outstanding returns are fully filed.

  • 3. Immediate Amnesty via Lump-Sum Settlement: Taxpayers who pay their outstanding pre-2026 principal tax in full during this period will instantly receive a waiver on the corresponding penalties and interest.

  • 4. Structured Payment Plan Options: Taxpayers unable to make a lump-sum payment can apply for a structured payment plan via KRA iTax. All principal taxes under the plan must be fully cleared by 31st December 2026 to qualify for the waiver.

 

Critical Exclusions and Legal Frameworks

  • Post-2025 Debts Excluded: Tax liabilities arising on or after 1st January 2026 do not qualify. All principal taxes, penalties and interest remain fully due.

  • Ongoing Tax Disputes: Taxpayers in active litigation should utilize the KRA Alternative Dispute Resolution (ADR) framework to settle principal amounts and unlock amnesty benefits.

 

Take Immediate Action

This initiative is part of the Government's broader commitment to foster voluntary tax compliance and provide financial relief. Taxpayers are strongly urged to log into the KRA iTax Portal early to avoid the end-of-year rush.

COMMISSIONER GENERAL, KENYA REVENUE AUTHORITY




 

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