The Kenya Revenue Authority (KRA) has waived Kshs. 158 billion in penalties, fines, and interest under the ongoing Tax Amnesty Programme, which was launched on 27th December 2024. This has provided relief to over 2.9 million taxpayers who qualified for amnesty as at 9th April 2025.
Since the rollout of the tax amnesty, KRA has also collected Kshs. 10.9 billion in principal tax payments. The Tax Amnesty Programme provides an opportunity for taxpayers to clean their tax records by offering a waiver on penalties, interest, and fines for tax debts accrued up to 31st December 2023.
The program, which runs until 30th June 2025, underscores KRA’s commitment to helping taxpayers resolve past tax issues and regularize their tax compliance. This initiative is part of KRA’s broader efforts to foster voluntary compliance and provide relief to taxpayers burdened by past debts. It offers a unique chance to settle tax matters on favorable terms and to move forward on a clean slate.
Key Highlights of the Tax Amnesty Programme:
- Automatic Waiver: Taxpayers without outstanding principal taxes for periods up to 31st December 2023 but owing interest and penalties qualify for the automatic waiver of the penalties and interest and need not make an application.
- Application Requirement: Taxpayers with outstanding principal taxes for periods up to 31st December 2023 must apply via the iTax system and submit a structured payment plan for full settlement of the outstanding principal taxes by 30th June 2025.
- Exclusions: Tax debts arising from 1st January 2024 and after do not qualify for amnesty. All penalties, interest, and principal taxes for debts incurred after this date remain payable.
Taxpayers with ongoing tax disputes are encouraged to resolve the disputes through the Alternative Dispute Resolution (ADR) framework to ensure a swift resolution before the amnesty timeline lapses. KRA encourages all taxpayers to act promptly and take advantage of the tax amnesty before the 30th of June 2025 deadline.
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