When KRA can take money from your bank account or salary
Tax Procedures Act; Kenya Revenue Authority · sources read 2 Oct 2026
Yes. If you have unpaid tax, KRA can send a written agency notice to your bank, employer or anyone who owes or holds money for you, telling them to pay KRA directly, up to the tax you owe. From your salary they can take at most 20% of each payment, after income tax.
- Where
- In writing to the KRA Commissioner; payments on the KRA iTax portal
Steps
- Pay the tax, or agree a payment arrangement with KRA. KRA must then cancel or reduce the notice and tell your bank or employer.
- If you can't pay at once, apply in writing to KRA for more time or to pay in instalments.
- If the tax is for 2025 or earlier, paying the principal in full by 31 December 2026 wipes the penalties and interest on it.
Watch out
- From salary or wages, the deduction can't be more than 20% of each payment after income tax.
- A joint account can be hit too if all holders owe tax, or if you can withdraw from it without the others signing.
- KRA can't demand more than the tax you owe through the notice.
- KRA must give you a copy of the agency notice when it serves your bank or employer.
- If the bank or employer holds no money of yours, it must tell KRA in writing within 14 days, and KRA must respond within 30 days.
Who this covers
- Anyone with unpaid tax
- Also someone KRA has reasonable grounds to believe won't pay by the due date
Official sources (4)
- Tax Procedures Act, 2015 (No. 29 of 2015), Revised Edition 2021 kra.go.ke · read 2 Oct 2026
- 2026 Tax Amnesty Programme at a Glance kra.go.ke · read 2 Oct 2026
- Tax Procedures Act (Cap. 469B), version of 1 September 2026 new.kenyalaw.org · read 2 Oct 2026
- iTax portal itax.kra.go.ke · read 2 Oct 2026