The Kenya Revenue Authority (KRA) has announced the implementation guidelines for a new tax amnesty programme following the coming into force of the Finance Act, 2026.
In a statement on Friday, July 3, the agency said the initiative is aimed at easing the financial burden on taxpayers, encouraging voluntary compliance, and helping individuals and businesses regularize their tax records before the end of the year.
"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," the statement read.
KRA noted that the latest programme follows two successful amnesty exercises that helped boost revenue collection while bringing thousands of taxpayers back into compliance.
"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," the statement added.
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Under the guidelines, taxpayers who had already settled their principal tax liabilities by December 31, 2025, will automatically receive a full waiver of outstanding penalties and interest without submitting an application.
KRA also announced relief for taxpayers facing only late filing penalties; those with no outstanding principal tax will qualify for automatic waivers once they file all pending tax returns.
For taxpayers with unpaid principal tax accrued before 2026, KRA said paying the entire amount during the amnesty period will immediately trigger a waiver of all corresponding penalties and interest.
Those unable to make a one-time payment can instead apply for a structured payment plan through the KRA iTax system.
However, all principal taxes under such arrangements must be fully paid by December 31, 2026, for the taxpayer to qualify for the waiver.
KRA clarified that the amnesty does not cover tax obligations arising from January 1, 2026, onwards; such liabilities, together with any associated penalties and interest, remain fully payable under the law.
The authority also advised taxpayers involved in ongoing tax disputes to make use of its Alternative Dispute Resolution (ADR) framework to resolve principal tax issues and become eligible for the amnesty benefits.
"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," the statement further read.
Meanwhile, KRA has announced a scheduled maintenance exercise for its iTax system, during which the online tax platform will be temporarily unavailable to all users.
In a notice on Friday, July 3, KRA said the maintenance will begin on Friday, July 3, at 8:00 p.m. and conclude on Saturday, July 4, at 12:00 a.m.
According to KRA, during the maintenance window, taxpayers and other stakeholders will not be able to access iTax services.
"Please be advised that there will be a scheduled maintenance of iTax from Friday 3rd July, 2026, 8:00 PM to Saturday 4th July, 2026, 12:00 AM. We regret any inconvenience caused," the agency said.
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