KRA reintroduces waivers on penalties, interest for pre-2026 tax debts

Business
By Esther Nyambura | Jul 03, 2026
KRA reintroduces waivers on penalties, interest for pre-2026 tax debts. [File, Standard]

The Kenya Revenue Authority (KRA) has reintroduced the tax amnesty programme offering a 100 per cent waiver on penalties, interest and fines for tax debts accrued up to December 31, 2025.

In a statement issued on Friday, July 3, the Authority said the programme, will run from July 1 to December 31, 2026.

“The Kenya Revenue Authority (KRA) announces a tax amnesty programme to ease financial burdens for taxpayers,” the authority said.

The initiative targets interest, penalties and fines attached to tax debts accumulated up to the end of 2025.

According to KRA, taxpayers who had already cleared their principal tax obligations by December 31, 2025, will automatically qualify for a full waiver on outstanding penalties and interest without making any formal application.

Those with late-filing penalties but no principal tax due will also receive automatic relief once all outstanding tax returns are submitted.

Taxpayers with unpaid principal tax liabilities incurred before January 1, 2026, on the other hand, will only benefit from the amnesty if the outstanding amount is paid during the programme period.

“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,” KRA said.

Those unable to make lump-sum payments can apply for structured payment arrangements through the KRA iTax platform, provided all principal tax liabilities are settled by December 31, 2026.

However, the Authority notes that tax liabilities arising from January 1, 2026 onward are excluded from the programme and will remain fully payable, including any penalties and interest.

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