KRA opens third tax amnesty window, targets billions in revenue

The Kenya Revenue Authority (KRA) has launched a six-month tax amnesty programme offering taxpayers a 100 per cent waiver of penalties, interest and fines on eligible tax debts to boost compliance and recover unpaid revenue.

The programme, introduced through the Finance Act, 2026, runs from July 1 to December 31 and applies to tax liabilities accrued up to December 31, 2025.

“The amnesty window opens on July 1, 2026 and closes strictly on December 31, 2026,” KRA said on Friday, adding that the initiative builds on two previous amnesty programmes that recovered Sh80.9 billion in principal tax while regularising thousands of taxpayers.

Taxpayers who have fully paid their principal tax liabilities by December 31, 2025 will automatically qualify for a waiver of related penalties and interest. Those with outstanding principal taxes must clear the amounts during the amnesty period to qualify.

Taxpayers unable to pay in full may apply for structured payment plans through the iTax system, provided all principal tax is settled by December 31.

KRA said taxpayers with only late-filing penalties will receive automatic waivers after submitting all outstanding returns.

Tax liabilities arising on or after January 1, 2026 are excluded.

The authority urged taxpayers to utilise the six-month window and those involved in disputes to use its Alternative Dispute Resolution framework to settle principal tax liabilities and qualify for the amnesty.

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