60 days left: KRA issues warning as tax amnesty deadline nears

The Kenya Revenue Authority (KRA) has issued a warning to Kenyans to avoid waiting until the final days to file their outstanding taxes, as the Tax Amnesty Programme approaches its end. The notice, published on Saturday, November 1, 2026, urges taxpayers to utilize the programme before the December 31, 2026 deadline. To qualify, individuals and businesses must file all outstanding tax returns and pay their principal tax by year-end.

KRA emphasizes that there are only 60 days left to benefit from a 100% waiver on penalties, interest, and fines. The authority strongly advises taxpayers against procrastination, urging them to rectify their tax affairs before the program concludes. The Tax Amnesty Programme aims to enable eligible taxpayers to clear their outstanding tax obligations while receiving relief on accumulated penalties, interest, and fines.

To be eligible, taxpayers must meet the program's conditions. Further details regarding eligibility requirements and the application process can be found on the official KRA website. The deadline for the Tax Amnesty Programme is December 31, 2026. The program was reintroduced via the Finance Act, 2026, which amended Section 37E of the Tax Procedures Act.

Taxpayers who had fully paid their principal tax for periods ending December 31, 2025, do not need to apply for the waiver; qualifying penalties and interest are processed automatically through iTax. Taxpayers with only late-filing penalties may qualify by submitting all pending returns for qualifying periods, including nil returns.

However, tax liabilities from January 1, 2026, onwards do not qualify for the amnesty. Customs duties under the East African Community Customs Management Act are also excluded from the amnesty. Taxpayers who still owe principal tax have two settlement options: making a lump-sum payment, after which the qualifying penalties, interest, and fines are waived.