- KRA has outlined steps for taxpayers seeking instalment arrangements under the tax amnesty programme.
- Taxpayers with different categories of outstanding liabilities have been given guidance on submitting applications.
- The approaching deadline puts pressure on taxpayers to review their obligations and regularise their accounts.
Taxpayers with outstanding principal tax have until December 31, 2026, to act on Kenya Revenue Authority (KRA) tax amnesty arrangements. The authority has outlined a four-step process for applying to pay tax arrears in instalments rather than in a single payment.
With the deadline approaching, taxpayers yet to regularise their tax affairs are being urged to establish their eligibility. They should also submit payment plan applications and clarify how their outstanding liabilities will be treated before the amnesty window closes.
In a notice, KRA directed taxpayers seeking payment arrangements to use its iTax portal, where applications can be initiated through the Payment section. The authority has also clarified how taxpayers with debts that qualify for amnesty, and other liabilities that do not qualify, should handle their applications.
Taxpayers seeking an instalment arrangement should follow four steps on the iTax portal.
Step 1: Log in to iTax. Access the KRA portal using your registered login credentials.
Step 2: Select Payment. Navigate to the Payment section on the portal.
Step 3: Choose Apply for Payment Plan (New). Select the option to initiate a new application.
Step 4: Complete and submit the application. Provide the required information and follow the instructions on the portal to submit the request.
Taxpayers should ensure that the information provided is accurate and confirm any additional requirements before submitting their applications. However, a request does not automatically guarantee approval, and applicants should establish the applicable payment terms with KRA.
Meanwhile, the authority has clarified that taxpayers with both tax debts qualifying for amnesty and liabilities falling outside the arrangement should include both categories in the same payment plan application. Even so, each category will retain its respective treatment under the applicable tax provisions. Taxpayers should therefore establish which liabilities qualify for amnesty and how outstanding penalties and interest, where applicable, will be handled.
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This clarification is particularly relevant to taxpayers with multiple outstanding obligations. They need to regularise their accounts without overlooking debts that may fall outside the amnesty provisions.
Ultimately, the December 31, 2026, deadline places the onus on taxpayers to review their tax positions and seek clarification before the amnesty window closes. For those unable to settle their principal tax in a single payment, the payment plan application provides a formal route to seek an instalment arrangement, subject to KRA’s requirements and approval.
Taxpayers requiring assistance should contact KRA through its official support channels. They can confirm eligibility, understand the treatment of their liabilities and establish the conditions governing any approved payment plan.
By Hillary Muhalya
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