KRA tax amnesty 2026: How to apply for 100% waiver on penalties and interest
By Ascah Mwango, August 25, 2026The Kenya Revenue Authority (KRA) has introduced a 2026 Tax Amnesty Programme that allows eligible taxpayers to have 100 per cent of their penalties, interest and qualifying fines waived on tax debts accrued up to December 31, 2025. The programme started on July 1, 2026 and will run until December 31, 2026.
The catch is important. The amnesty does not wipe away the actual tax owed. Where there is outstanding principal tax, the taxpayer must settle it to unlock the waiver. Tax debts arising from January 1, 2026 onwards are also not covered.
So, if your iTax account has been carrying an unpleasant collection of penalties and interest, 2026 could be the year to clean it up.
What exactly does the KRA tax amnesty cover?
The amnesty applies to penalties, interest and fines connected to eligible tax liabilities for periods up to December 31, 2025.
This can include tax debts arising from self-assessments, amended returns, additional assessments, objection decisions and appeal decisions reflected in iTax.
However, taxpayers should understand the difference between principal tax and penalties.
If you owe Ksh100,000 in actual tax and another Ksh30,000 in penalties and interest, the amnesty does not turn the Ksh100,000 into zero. You still have to settle the principal tax. What can be wiped out is the qualifying Ksh30,000 in penalties and interest.
For taxpayers who had already paid their principal tax by December 31, 2025, but were left with penalties and interest, KRA says the 100 per cent waiver is automatic, and no application is required.
1. Check your iTax account before doing anything
The first step is to establish exactly what you owe.
Log into your KRA iTax account and examine your tax ledger. Do not simply look at the final figure and start paying. Go through the tax periods, tax heads, principal amounts, penalties and interest.
This is particularly important because KRA has acknowledged that some system issues are still being resolved. In some cases, penalties may appear on the payment page even after qualifying amounts have been reversed in the ledger.
If your account contains an amount you do not recognise, do not blindly pay it just because the system has produced a figure. Reconciliation may be necessary.
2. Pay the principal tax to unlock the waiver
If you have outstanding principal tax from an eligible period, this is where the real work begins.
You can pay the principal tax in full during the amnesty period and receive the corresponding waiver of qualifying penalties, interest and fines. KRA says the waiver is processed once the principal tax has been fully settled.
Taxpayers who cannot clear the entire amount at once can also apply for a structured payment plan through iTax.
There is, however, a very important deadline. All principal tax covered by the agreed payment plan must be fully cleared by December 31, 2026 for the taxpayer to qualify for the waiver. KRA says a payment plan applied for in July 2026 could have a maximum of six instalments.
In other words, do not start an instalment plan in December and expect the calendar to perform miracles.
3. Apply for a payment plan through iTax
For taxpayers who need more time, KRA has provided a payment plan option.
According to KRA’s current 2026 guidance, taxpayers should log into iTax, go to the Payments menu and select “Apply Payment Plan (new).” You then select the relevant tax period or periods covered by the amnesty.
After that, return to the Payments section and select Payments Registration. Choose the relevant tax head, tax sub-head and tax period, then confirm the amount to be paid.
One detail is particularly important: KRA says that where necessary, taxpayers should edit the amount so that they pay the outstanding principal tax only. The system may sometimes display penalties and interest alongside the principal amount while the amnesty is being processed.
Keep your payment records. They can become very useful if the account does not update as expected.
4. Complete outstanding returns if you only owe penalties
Not everyone with a KRA penalty actually owes principal tax.
Some taxpayers have penalties because they filed returns late or failed to file particular returns. KRA says taxpayers in this situation can qualify for an automatic waiver of late filing penalties once they fully file all outstanding returns.
This means you should check your return-filing history before assuming that you have to make a payment.
If you have missed returns, file them first and then check how your iTax ledger changes. For someone whose only problem is a pile of late-filing penalties, this could be considerably easier than settling a principal tax debt.
5. Get your amnesty certificate and keep it safely
Once the qualifying principal tax has been paid, KRA says iTax automatically removes the eligible penalties, interest and fines and generates an amnesty certificate.
The certificate is sent to the taxpayer’s registered email address. It can also be downloaded from the iTax profile by going through the Taxpayer Profile, Useful Links, “Consult and Reprint Acknowledgement Receipts and Certificates”, then “Debt and Enforcement” and finally “Amnesty Certificate.”
Do not treat the certificate like another email to delete after reading. Save it somewhere safe.