KRA penalties, interest and the 2026 tax amnesty
Kenya Revenue Authority · sources read 30 Sep 2026
KRA's tax amnesty cancels penalties, interest and fines for tax periods up to 31 December 2025, as long as you pay the tax itself in full by 31 December 2026. If you owe no tax, it is automatic and you don't need to apply.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- Automatic once you qualify. If you owe no principal tax, KRA runs the amnesty batch every week.
- Deadline
- 31 Dec 2026 Tax amnesty ends: pay all principal tax for periods up to 2025 by this date
- Where
- Online on iTax (Debt and Enforcement, Amnesty application), or get help at a KRA Tax Service Office or the KRA desk at a Huduma Centre
Steps
- File any missing returns for 2025 or earlier. If they are nil returns (no tax due), the late-filing penalties are waived automatically.
- If you owe tax, generate a payment slip (PRN) on iTax and change the amount to the principal tax only, leaving out penalties and interest. Pay it, and the system reverses the penalties and interest.
- Can't pay it all at once? On iTax, go to Debt and Enforcement, open the Amnesty application tab and propose a payment plan. Everything must be paid by 31 December 2026.
- When you qualify, KRA sends an Amnesty Certificate to your iTax email. You can also download it on iTax under Consult and Reprint.
Watch out
- Penalties and interest for 2026 onwards must be paid in full. KRA stopped general waivers on 1 July 2025; only system errors or a wrong obligation can still be waived.
- Penalties and interest keep growing during the amnesty. After 31 December 2026 the full amount can be collected.
- Penalties and interest caused by the iTax downtime in September 2026 will be waived by KRA.
Who can apply
- Anyone with KRA penalties, interest or fines for tax periods up to 31 December 2025
- If you still owe the tax itself, you qualify once you pay it in full by 31 December 2026
Official sources (5)
- Tax Amnesty on Interest, Penalties and Fines (public notice, 07/09/2026) kra.go.ke · read 30 Sep 2026
- 2026 Tax Amnesty Programme at a Glance kra.go.ke · read 30 Sep 2026
- Waiver of Penalties and Interest Arising from iTax Portal Downtime (public notice, 17/09/2026) kra.go.ke · read 30 Sep 2026
- Offences & Penalties kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026