KRA Tax Amnesty · Finance Act 2026
Clear your tax debt.
Before it's gone for good.
KRA is waiving 100% of penalties, interest, and fines on tax debt accrued before 31st December 2025, provided the principal is fully settled by the deadline below. This applies to both individuals and companies, across all tax obligations: Annual Income Tax, Rental Income Tax, PAYE, VAT, and others. Principal is the tax actually due, and it must be cleared first. Amnesty then applies to the interest and fines on top of it. This is a one-time window. Once it closes, it closes.
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How It Works
Four ways to qualify
1
Automatic Waiver — Principal Already Paid
If your principal tax was fully cleared by 31st December 2025, outstanding interest and penalties are waived automatically. No application needed.
2
Late Filing Penalty Relief
No principal owed, but facing late filing penalties? File every outstanding return and the waiver usually applies automatically. If it doesn't clear on its own, register and pay KES 1 against each penalty on iTax, this manually triggers the waiver for that obligation.
3
Lump-Sum Settlement
Pay your full outstanding pre-2026 principal during the window and the corresponding penalties and interest are waived immediately.
4
Structured Payment Plan
Can't pay in full at once? Apply for a payment plan via iTax. All principal must clear by 31st December 2026 to keep the waiver.
What's Not Covered
Tax liabilities arising on or after 1st January 2026 do not qualify — those remain fully due, principal, penalties, and interest.
If you're in active litigation over a tax dispute, you'll need to resolve it through KRA's Alternative Dispute Resolution (ADR) process to access amnesty benefits.
The amnesty is now fully rolled out. The application process on iTax is live and working for individuals and companies, across every tax obligation, Annual Income Tax, Rental Income Tax, PAYE, VAT, and others. If your principal is already paid, the waiver applies automatically, no action needed. If you have penalties but no principal owed and the waiver doesn't clear automatically once you've filed, register and pay KES 1 against each penalty on iTax, this manually triggers the waiver. If you still owe principal, remember: principal is the tax actually due, clear that first, and the interest and fines on top of it are what gets waived.
Not sure how to apply for the KES 1 amnesty payment? See the step-by-step guide
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2
Go to Payments → Payment Registration.
3
Select the relevant Tax Head (Income Tax or VAT) and Tax Sub Head (Resident Income Tax Individual, Company, VAT, Rental, etc).
4
On Payment Type, choose Self Assessment to display your outstanding obligations.
5
Remember, the KES 1 payment only applies to eligible penalties and interest after the principal tax has already been paid.
6
Select the relevant year or month. You'll typically see amounts like KES 2,000 for individual PINs, KES 10,000 for PAYE or VAT, and KES 20,000 for company PINs.
7
Clear the amount displayed, enter 1, and click Add.
8
Repeat this for every eligible year with outstanding penalties or interest.
9
Scroll to the bottom, select your preferred payment method, submit the application, download your PRN, and make the payment.