Over 2.9 million Kenyan taxpayers have received relief after the Kenya Revenue Authority (KRA) waived Sh158 billion in penalties, fines, and interest through its Tax Amnesty Programme launched in December 2024.
The amnesty programme is part of KRA’s efforts to help taxpayers clear outstanding debts and regain compliance. It applies to tax penalties, fines, and interest accumulated up to December 31, 2023. The deadline to benefit from the amnesty and clear all principal taxes is June 30, 2025.
According to KRA, taxpayers who do not owe any principal tax but have pending penalties or interest will automatically have those amounts waived. They do not need to submit any applications to benefit from this relief.
“The Tax Amnesty Programme offers taxpayers the chance to regularise their tax records by providing a waiver on penalties, interest, and fines for tax debts accrued up to 31 December 2023,” the authority said in a statement.
So far, the KRA has collected Sh10.9 billion in principal tax payments since the programme began. It said the initiative provides a fair opportunity for individuals and businesses to clear their records on favourable terms.
For taxpayers who do have unpaid principal taxes from before the end of 2023, the process requires a bit more effort. These taxpayers must apply through KRA’s iTax system and submit a structured payment plan. All unpaid principal must be cleared in full by the June 30, 2025 deadline to qualify for the amnesty.
KRA emphasized that the amnesty does not cover any tax liabilities—whether principal, penalties, or interest—arising on or after January 1, 2024. All tax obligations from that date remain fully payable under the regular tax framework.
The authority also urged taxpayers with ongoing disputes to take advantage of the Alternative Dispute Resolution (ADR) mechanism to resolve issues before the amnesty window closes.
“Taxpayers with ongoing tax disputes are encouraged to resolve them through the ADR framework to ensure a swift resolution before the amnesty period ends,” KRA stated.
The tax amnesty is part of broader efforts to improve compliance and boost collections while easing the burden on compliant taxpayers.
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