KRA launches third tax amnesty window with full waiver on penalties

Kenyans receiving services at the Kenya Revenue Authority headquarters. PHOTO/KRA
Kenyans receiving services at the Kenya Revenue Authority headquarters. PHOTO/KRA

The Kenya Revenue Authority (KRA) has unveiled its third tax amnesty window, a move expected to unlock billions in revenue while easing compliance burdens for taxpayers.

The program, which runs from July 1 to December 31, 2026, offers a 100 percent waiver on penalties, interest, and fines for tax liabilities incurred up to December 31, 2025.

Speaking during the launch, Commissioner General Adan Abdulla Mohamed emphasized that the initiative is designed to ease the burden on taxpayers while strengthening revenue mobilization.

“This initiative is designed to ease the burden on taxpayers while enhancing revenue mobilization. We encourage individuals and businesses to take advantage of this window to regularize their tax affairs,” Adan Abdulla said.

He further noted that tax payers who had already settled their principal tax before the cut-off date will automatically benefit from the waiver, while those with outstanding amounts must clear them during the amnesty period.

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KRA has also introduced structured payment plans through the iTax platform, allowing taxpayers to spread their payments. Those penalized for late filing will qualify by submitting all outstanding returns, while disputes can be resolved through the Alternative Dispute Resolution framework.

While the scheme is expected to boost government revenue, some observers caution that repeated waivers risk encourages tax compliance.

The authority has warned that those who fail to comply, risk facing audits, asset seizures or prosecution once the amnesty period closes.

By Ochola Victor

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