Grant of 100% Relief of Penalties and Interest under the Voluntary Tax Disclosure Programme



Kenya Revenue Authority (KRA) wishes to remind the public of the ongoing Voluntary Tax Disclosure Programme

(VTDP) which allows a taxpayer to confidentially disclose tax liabilities that were previously undisclosed to the

Commissioner for the purpose of being granted relief of penalties and interest on the taxes disclosed. The VTDP

commenced on 1st January 2021 and shall run for a period of 3 years to 31st December 2023.

A person who makes full and complete disclosure under the programme shall be granted whole or partial relief of

penalties and interest on the taxes disclosed after payment of principal taxes within the VTDP period.

KRA encourages taxpayers to take advantage of the VTDP in the first year to obtain full relief of penalties and

interest. For one to enjoy 100% relief, the application and payment of principal taxes must be made by 31st

December 2021. The relief of penalties and interest available under the Programme for the years 2022 and 2023

is 50% and 25% respectively.

Taxpayers who would like to enjoy 100% relief should therefore submit their applications under the VTDP in

good time in order to obtain approval and make payments for the disclosed income before the end of the year.

Any applications made or approved after 31st December 2021 shall not be entitled to full waiver of penalties and


The step-by-step guide on the application process is available on the KRA website.

Commissioner of Domestic Taxes