What You Need to Know
No. Any tax liabilities, interest or penalties arising on or after 1st January 2026 strictly do not qualify. All principal taxes, penalties and interest for these periods remain fully due and payable.
Does Amnesty Apply to You?
Find the situation that best reflects your tax position.
I paid all my principal taxes before 31st December 2025, but still have outstanding interest and penalties. Do I need to apply for a waiver?
No application is required is such a case. You automatically qualify for a 100% waiver on the outstanding interest and penalties. The KRA system will update this automatically.
I do not owe any principal tax, but I have outstanding penalties because I filed my returns late. How do I get the relief?
You will receive an automatic waiver of the late filing penalties once you fully file all of your outstanding tax returns.
I currently have outstanding pre-2026 principal taxes. How can I benefit from the amnesty?
You have two options to settle the principal tax and unlock the waiver.
I have an ongoing tax dispute in court/at the Tax Appeals Tribunal. Can I still apply for the amnesty?
Yes. Taxpayers currently in active litigation should utilize the KRA Alternative Dispute Resolution (ADR) framework to settle their principal tax amounts. Once the principal amount is settled through ADR, the amnesty benefits will be unlocked.
Two Ways to Settle Your Principal Tax
You have two options to settle the principal tax and unlock the waiver:
Lump-Sum Settlement
Pay the outstanding principal tax in full at any point during the amnesty window (1st July – 31st December 2026) to receive an immediate, instant waiver of the corresponding penalties and interest.
Structured Payment Plan
Apply for a payment plan through the KRA iTax Portal.
To successfully qualify for the waiver of penalties and interest, all principal taxes under your agreed payment plan must be fully cleared by 31st December 2026.
How to Set Up an Amnesty Payment Plan in iTax
Taxpayers who need to set up payment arrangements should continue to use the existing payment plan feature in iTax.
Tax Amnesty FAQs
Frequently Asked Questions (FAQs) on Tax Amnesty on Interest and Penalties for periods up to 31st December 2025
1. What is tax amnesty?
2. Do I qualify for the tax amnesty?
A person qualifies for the tax amnesty on interest, penalties and fines where the person -
- Has no principal taxes owed but there are interest, penalties and fines for periods up to 31st December 2025, or
- Has principal taxes owed for periods up to 31st December 2025 and fully pays the outstanding principal taxes by 31st December 2026.
3. How long will Tax Amnesty run?
4. Am I required to apply for the tax amnesty?
5. How can I apply for Tax Amnesty payment plan?
7. What happens to Interest, and Penalties accrued for periods from 1st January 2026?
8. Do all tax obligations qualify for amnesty?
9. Is there any evidence to be attached when applying for amnesty?
10. How do we deal with debts that we don’t agree with for periods before 31st December 2025?
11. How will I know that amnesty has been given?
12. What will happen if I don’t take up the amnesty or if I fail to honour the terms and conditions of the tax amnesty by 31st December 2026?
13. I have not been filing returns if I file now, can I benefit from Amnesty?
14. Will I qualify for amnesty if I have objected to an assessment or I am undergoing other dispute resolution process?
15. If I want more information about the tax amnesty how do, I get it?
How the Amnesty Is Processed in iTax
The following will trigger the amnesty process:
Automatic System Trigger Upon Payment
Upon the full payment of the outstanding principal tax for a period on or before 31st December 2025, the system will automatically waive the eligible penalties, interest and fines and generate an amnesty certificate.
Amnesty Batch Process For Those with No Principal Tax
Eligible taxpayers with no outstanding principal tax will be processed through the amnesty batch, which will automatically grant the applicable amnesty and generate the amnesty certificate. The 1st batch of all qualifying taxpayers with no principal tax (those who filed nil returns or cleared their principal tax before 14th July 2026) will be processed by 24th July 2026. After that, the amnesty batch will be executed weekly for all qualifying taxpayers with no principal tax.
Amnesty Triggered by Logging into the iTax Profile
This will continuously trigger the amnesty batch for all relevant periods as and when the liabilities accrue.
Manual Trigger by a KRA Officer
Officers with the respective amnesty role in the iTax back office may initiate the amnesty for eligible taxpayers using the initiate amnesty menu for cases not automatically reversed as per the above triggers. This could include cases requiring urgent TCCs, application for refunds, PIN/Obligation Cancellation, etc., where the outstanding liability relates to penalties, interest and fines for the amnesty periods.
iTax System Update
The following issues have been identified and are currently under resolution by the end of August 2026.
Some Withholding Tax Transactions
Amnesty processing for select Withholding Obligation transactions is still under resolution.
Some Fines May Remain
Amnesty for fines is currently under resolution. This includes manually imposed fines for offences across various obligations.
Check Amount Before Paying a PRN
The system does not currently restrict payment registration for amnesty periods to the principal tax only. Consequently, when generating a Payment Registration Number (PRN), taxpayers are advised to modify the payable amount to reflect the principal tax only and once paid, the system will reverse the penalties and interest.
Penalties May Still Appear on the Payment Page
For select taxpayers, the penalties and interest may still appear under the payment registration page despite the ledger being updated with the reversed amounts.
Missing PAYE Credits 2013–2015
Amnesty for individual taxpayers with employment income during the iTax transition periods from 2013 to 2015, where the respective employers started filing PAYE from various tax periods, leading to missing PAYE credits and ledgers showing liabilities.
Other Missing PAYE Credits
For other periods with missing PAYE Credits, a generic solution is in progress to update respective employee ledgers and enable them to apply for amnesty. Affected employers can also engage their respective account managers or the KRA contact centre for case by case resolution from the back office of the specific tax periods the employers filed correctly, but PAYE credits were not posted to the employee’s ledger e.g. November and December 2025.
Your Amnesty Certificate
The amnesty certificate, once generated, will be sent to the iTax registered email and can also be downloaded under the consult and reprint functionality.
Resolve Outstanding Tax Issues Before the Deadline
Taxpayers are encouraged to engage their respective tax service offices to fast track approval of their return amendments, raising of assessments and implementing tax decisions for the amnesty period assessments. This includes addressing objections, appeals, alternative dispute resolutions (ADRs) in iTax, reconciling missing payments, and following up on the resolution of any other processes that may result in incorrect principal tax liabilities. Taking these steps will help taxpayers benefit from the amnesty before 31st December, 2026.
31st December 2026
To successfully qualify for the waiver of penalties and interest, all principal taxes under your agreed payment plan must be fully cleared by 31st December 2026.
