KRA Extends Tax Amnesty to December 2026 — What Kenyans Need to Know

The Kenya Revenue Authority (KRA) has confirmed that its tax amnesty will remain in effect until 31 December 2026, giving taxpayers a final opportunity to settle eligible outstanding liabilities without penalties and interest.

The programme covers unpaid principal taxes accrued up to 31 December 2025. Taxpayers who clear the principal amount within the amnesty period will receive a full waiver of related penalties and interest.

Those who can make a lump-sum payment will receive the waiver automatically, with the KRA system updating their records without requiring a formal application. Taxpayers who cannot settle their liabilities in one payment can use the Automatic Payment Plan available through the iTax platform. However, all outstanding principal amounts must be fully paid by 31 December 2026.

The amnesty also covers taxpayers who have not filed returns for periods ending in 2025. The waiver will apply once the outstanding returns are submitted. This includes nil returns, which will qualify for relief from late filing penalties.

KRA has also encouraged taxpayers involved in ongoing tax disputes to consider its Alternative Dispute Resolution (ADR) process. Where an agreed principal amount is reached through ADR, settling that amount will allow the taxpayer to access the amnesty benefits.

The waiver applies only to liabilities arising before 2026. Penalties, interest and fines relating to obligations from 1 January 2026 onwards are not covered by the programme.

KRA has also announced changes to the annual tax filing calendar that will take effect in 2027. Individual taxpayers will be required to file returns for the 2026 income year by 30 April 2027, bringing the deadline forward from the current timetable.

Nil returns will be due by 31 January, while PAYE and self-employed returns will share the 30 April deadline. Corporate and other non-individual taxpayers will continue to have a filing deadline of 30 June.

The changes will allow taxpayers to settle eligible historic liabilities under the amnesty while introducing earlier filing deadlines for future obligations. The amnesty ends on 31 December 2026, after which penalties and interest on eligible unpaid liabilities will no longer be waived.