Explained: How to know if you qualify for KRA amnesty

The Kenya Revenue Authority (KRA) tax amnesty program offers relief to eligible taxpayers with outstanding interest and penalties tied to tax liabilities that accrued up until December 31, 2025. However, not all outstanding tax debts are eligible for this relief. To determine if you qualify, it's essential to understand the specific timeframe and the conditions that apply.

The amnesty specifically covers tax liabilities and debts that were accrued on or before December 31, 2025. This means that if you have qualifying outstanding amounts from that period, you might benefit from relief on the interest and penalties, provided you meet the necessary conditions. On the other hand, tax liabilities that arose from January 1, 2026, and onward are not included in this amnesty program.

It's important to note that taxpayers who have settled the principal tax liability on or before December 31, 2025, but still have outstanding interest and penalties, do not need to apply for a waiver. They automatically qualify for a 100% waiver of the remaining interest and penalties. The KRA system is designed to automatically update the taxpayer's account once the relief is applied.

Furthermore, taxpayers who have no outstanding principal tax but have accumulated penalties due to late filing of returns can also benefit. The relief is granted automatically once the taxpayer fully files all outstanding tax returns. Therefore, if you fall into this category, ensure that you have submitted all pending returns before expecting the penalties to be waived.

Even if you are currently involved in a tax dispute, whether with the courts or the Tax Appeals Tribunal, you can still benefit from the amnesty. Taxpayers with active cases can utilize the KRA Alternative Dispute Resolution (ADR) framework to resolve the principal tax obligations. Once the principal amount is settled through the ADR process, you can unlock the benefits of the amnesty for the qualifying interest and penalties.

Ultimately, the determining factor for eligibility is the date when the tax liability arose and whether you have met the conditions attached to the relief. It's crucial for taxpayers to keep their returns up to date and, if needed, employ the available dispute resolution mechanisms to settle any qualifying principal tax amounts.