How to apply for KRA’s tax amnesty and clear your tax debt

The Kenya Revenue Authority (KRA) has opened a six-month Tax Amnesty Programme, giving taxpayers until Thursday, December 31, 2026, to clear eligible tax debts without paying penalties, interest or fines.

The programme, which took effect on Wednesday, July 1, 2026, applies to tax liabilities that arose on or before December 31, 2025. Taxpayers seeking to benefit from the amnesty can complete the application through the KRA iTax portal or seek assistance from KRA offices.

Log in to iTax

The first step is to access the KRA iTax portal using your KRA PIN and password. Taxpayers who do not have an active iTax account must first register before beginning the process.

After logging in, taxpayers should ensure all outstanding tax returns have been filed. This includes Income Tax, Value Added Tax (VAT), Pay As You Earn (PAYE) and any other applicable returns.

Filing all pending returns is necessary because the iTax system uses the information to calculate the principal tax owed, together with any penalties and interest attached to it.

Review tax records

Once all outstanding returns have been submitted, taxpayers should review their tax ledger on the iTax dashboard to confirm the amount of principal tax they owe.

They should then navigate to the Debt and Enforcement menu and select the Amnesty Application option to begin the process.

The system will automatically display all tax obligations that qualify for the programme. Taxpayers should carefully review the listed tax periods before proceeding with the application.

Those who are able to pay the full principal tax immediately can do so through approved payment methods such as M-Pesa or bank transfer. Once the principal tax is paid in full, KRA will automatically waive all related penalties, interest and fines.

Taxpayers who cannot clear the principal tax in one payment can instead apply for a structured payment plan through the iTax portal.

Under the arrangement, taxpayers can propose how they intend to settle the outstanding principal tax in instalments. However, KRA requires that the entire principal amount be paid by December 31, 2026, for the taxpayer to qualify for the waiver of penalties and interest.

Depending on the application, KRA may request additional supporting documents before approving the payment arrangement.

After submitting the application, taxpayers can monitor its progress through their iTax accounts, with updates also sent via email or SMS.

Other ways to apply

Besides applying directly through iTax, KRA says taxpayers can also access the application by clicking the tax amnesty link sent to them through official KRA email or SMS notifications. The link redirects users straight to their iTax accounts, where they can complete the application.

Taxpayers who need assistance can also visit the nearest KRA Tax Service Office (TSO) or a KRA help desk at any Huduma Centre, where officers are available to guide them through the process.

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