The first instalment payment will unlock compliance certificates for taxpayers with historical tax liabilities under a Kenya Revenue Authority (KRA) amnesty programme.
KRA said that taxpayers with liabilities have been granted a provision to apply for repayments in six equal monthly installments but must ensure that all valid debts are included in the payment plan before submission to qualify for a Tax Compliance Certificate (TCC).
“Where a taxpayer has paid the first instalment of the payment plan, they may request for TCC relaxation or lifting of any agency notices or relief from other enforcement action. The taxpayer is required to provide proof of payment along with the payment plan in iTax,” the taxman said.
“Once evidence is presented of payment of the first instalment together with the online payment plan, the officer validates that all debts were included in the payment plan then immediately proceeds to facilitate the taxpayer’s application of the TCC”
The taxman, however, said the compliance certificates would be promptly revoked in the event of default in payments.
“Taxpayers are required to track their payment plan monthly. If a payment instalment is missed ordefaulted, the KRA shall take enforcement actions, including possible reinstatement of agency notices and withdrawal of TCCs,” it added.
KRA launched the third cycle of its tax amnesty programme in July, offering millions of taxpayers a fresh opportunity to clear historical tax liabilities without paying penalties, interest or fines while helping the government recover much-needed revenue.
The six-month programme, which runs from July 1 to December 31, 2026, was reintroduced through the Finance Act, 2026 and grants a 100 percent waiver of penalties, interest and fines on tax debts accrued up to December 31, 2025, provided taxpayers meet the stipulated conditions.
The initiative builds on two previous tax amnesty programmes that enabled KRA to recover Sh80.9 billion in principal tax while regularising thousands of taxpayers who had fallen out of the tax system.
Under the scheme, taxpayers with no principal tax outstanding but who incurred late filing penalties will receive automatic waivers once they submit all outstanding returns.
Similarly, taxpayers who had fully paid their principal tax liabilities by December 31, 2025 will automatically qualify for a waiver of all related penalties and interest without making a formal application.
Those with unpaid principal taxes can still benefit by settling the entire amount during the amnesty period, after which the corresponding penalties and interest will be written off.
Taxpayers unable to make a lump-sum payment may instead apply for a structured payment plan through the iTax system, although all principal tax must be cleared by December 31, 2026 to qualify for the waiver.
However, tax liabilities arising on or after January 1, 2026 are excluded from the programme and remain fully payable.
