It has been nearly two years since the tax amnesty programme was introduced, and not only was it extended until June 2025 earlier this year, but it has also managed to benefit around 2 million taxpayers and collect billions in tax revenue.
According to the Kenya Revenue Authority (KRA), since the relaunch of the tax amnesty programme, the authority has collected Sh4 billion in principal tax payments. Under the programme, KRA has also waived Sh140 billion in penalties, interest, and fines.
The tax amnesty programme is designed to provide a fresh start for taxpayers by waiving penalties and interest on tax debts accrued up to 31 December 2023. This initiative continues to support taxpayers in regularising their tax compliance and fostering a culture of voluntary tax payment.
Taxpayers who have already paid their principal taxes due before 31 December 2023 will automatically qualify for the waiver of related penalties and interest, with no need for an application. However, those with outstanding principal taxes up to the same date must apply through the iTax system and submit a structured payment plan to settle their dues by 30 June 2025.
It is important to note that tax debts arising from 1 January 2024 and beyond are not eligible for amnesty, meaning all penalties, interest, and principal taxes for debts incurred after this date remain payable.
Taxpayers engaged in ongoing tax disputes are also being encouraged by KRA to utilise the Alternative Dispute Resolution (ADR) mechanism. This method facilitates a quick resolution ahead of the amnesty deadline, allowing them to fully benefit from the initiative.
The programme is clearly a significant part of KRA’s broader mission to support taxpayers overwhelmed by previous debts and encourage voluntary compliance. It presents a valuable opportunity for both individuals and businesses to resolve their tax issues on favourable terms and start anew.
