KRA Tax Amnesty 2026: Who Qualifies, the December Deadline and How to Apply

If you owe KRA penalties or interest on tax from 2025 or earlier, you can have all of it wiped. The 2026 tax amnesty runs until 31 December 2026, according to KRA's amnesty notice.

There's one condition: you must pay the actual tax you owe, in full or on an iTax payment plan, before the deadline. Miss it and the penalties come back. Here's how to apply.

Quick facts: KRA tax amnesty

Source: KRA, "2026 Tax Amnesty Programme at a Glance", checked October 2026.

Who qualifies for the KRA tax amnesty?

KRA splits taxpayers into categories, and which one you're in decides whether you need to do anything at all.

1. You've already paid your principal tax, but penalties or interest are still sitting on your ledger. This is the easiest case. The waiver is automatic, with no application or form. KRA wipes the penalties in iTax once your account shows the principal is paid, and emails an Amnesty Certificate to the address on your iTax account.

2. You owe no principal tax, but you have unfiled returns from before 2026. File every outstanding return for periods up to 31 December 2025 during the amnesty (see our guide on how to file KRA returns if you've fallen behind, or how to file a nil return if you had no income for a period). Once filed, the late-filing penalties on those returns are wiped automatically, as long as you don't also owe principal tax for the same periods.

3. You owe principal tax from before 2026. You have two options: pay it off in one go any time before 31 December 2026 for an instant waiver, or set up a payment plan on iTax. Either way, the full principal must be paid by the deadline. There's no partial amnesty if you've only paid some of it.

4. You're in an active tax dispute: an objection, a Tax Appeals Tribunal case or a court case. KRA wants you to settle the principal through its Alternative Dispute Resolution (ADR) framework first. Once the principal from that dispute is settled, the amnesty on the related penalties and interest applies. Leave disputed periods out of any payment plan you set up and follow up directly with your Tax Service Office.

If you're not sure which category you're in, log into iTax and check your ledger under "Debt and Enforcement" before you do anything else. It's the fastest way to see what you owe and for which years.

What the amnesty does not cover

It's worth being blunt here, because this is where people get caught out:

• The principal tax owed. The amnesty only covers penalties, interest and fines, never the tax itself.
• Anything from 1 January 2026 onward. Only debts that built up on or before 31 December 2025 qualify. A late PAYE filing for February 2026, for instance, gets no relief.
• Customs duties under the East African Community Customs Management Act (EACCMA). Import duty disputes are outside this amnesty completely.

How to apply for the KRA amnesty on iTax

If you owe no principal, you don't need to apply. Just make sure your returns are filed and let the system catch up (KRA processes the automatic waivers in weekly batches). If you do owe principal and want a payment plan instead of paying in full:

1. Log in to iTax with your PIN and password. If you don't have a PIN yet, get one first: see our guide on getting a KRA PIN.
2. Go to Payments and select Apply Payment Plan (new).
3. Choose the amnesty period(s) you want covered.
4. Go back to Payments and select Payments Registration.
5. Choose the tax type, sub-type and period, then reduce the amount shown to the principal only. iTax sometimes still shows the penalty and interest on this screen, so check the total before you confirm.
6. Set an end date no later than 31 December 2026. If you set the plan up in the first months of the window, you can spread it over up to six monthly instalments.

You can also apply through the Amnesty application tab under Debt and Enforcement in iTax, through a link KRA sends by email or SMS, or in person at a Tax Service Office or Huduma Centre. You don't need any supporting documents, but accepting the terms commits you to paying the debt by the deadline.

Mistakes that could cost you the amnesty

• Penalties and interest keep growing while you wait. Applying doesn't freeze your account. Only full payment (or a completed plan) by 31 December 2026 secures the waiver, so don't leave it to the last week of December.
• iTax has known glitches with this amnesty. KRA has flagged issues with processing some withholding tax transactions, some fines not auto-waiving, payment screens still showing penalty amounts you need to manually strip out to "principal only," and missing PAYE credits for 2013–2015. If your ledger looks wrong, call the KRA contact centre (0711 099 999) rather than assume the system is right.
• A payment plan isn't a free pass. Signing one is a commitment. If you fall behind on the instalments and the principal isn't cleared by 31 December 2026, the waiver doesn't apply and the account reverts to full penalties and interest.
• Check what you owe before you pay anything. If you're employed and want to check how much PAYE should have come off your payslip in the years you're clearing, use our Kenya PAYE calculator. It covers tax bands, NSSF, SHIF and the housing levy together, so you're not guessing the principal before you commit to a plan.

What happens if you miss the 31 December 2026 deadline

KRA has been consistent on this: there's no grace period built in. Once the window closes, any unpaid principal starts accruing penalties and interest again at the normal rates, and enforcement action, including debt recovery, can follow for anyone who didn't settle or didn't keep to an agreed plan. If you're going to use this amnesty, the safer move is to act in the first few months rather than wait for December.

Frequently asked questions

Does the KRA tax amnesty 2026 waive the principal tax I owe?

No. It waives 100% of the penalties, interest and fines on debts accrued up to 31 December 2025. You still have to pay the actual tax owed, either as a lump sum or through an iTax payment plan cleared by 31 December 2026.

What is the deadline for the KRA tax amnesty 2026?

The programme runs from 1 July to 31 December 2026, and any principal tax under it, whether paid in full or on a payment plan, must be cleared by 31 December 2026. After that, the normal penalties and interest apply again.

Do I need to apply for the KRA amnesty, or is it automatic?

If you owe no principal tax, the waiver is automatic once your account shows that, with no application needed. If you have unfiled returns with no principal due, file them during the amnesty and the late-filing penalties are wiped automatically. You only need to apply (pay in full or set up a payment plan) if you still owe principal tax.

Can I still get the amnesty if my tax case is in court or under objection?

Yes, but you need to settle the principal tax first, ideally through KRA's Alternative Dispute Resolution (ADR) framework. Once the principal from that dispute is cleared, the amnesty on the related penalties and interest applies.

Which tax periods does the amnesty cover?

Only tax debts that accrued on or before 31 December 2025. Anything from 1 January 2026 onward doesn't qualify, and customs duties under the EACCMA are excluded altogether.

What happens if I set up a payment plan and then miss an instalment?

The amnesty depends on your principal being fully cleared by 31 December 2026. If you fall behind and the balance isn't settled by then, the waiver doesn't apply to the remaining debt, and penalties and interest resume on whatever is still outstanding, at the normal late filing and late payment rates.