Tax compliance isn’t just about meeting legal obligations – it’s also about taking advantage of opportunities that help you correct past mistakes. KRA’s 2026 Tax Amnesty Program gives eligible taxpayers a chance to clear historical tax obligations with reduced financial burden and a fresh start.
The Kenya Revenue Authority (KRA) has opened applications for its 2026 Tax Amnesty Program, giving eligible taxpayers an opportunity to receive a 100% waiver of penalties and eligible fines on qualifying tax debts.
While some taxpayers qualify for an automatic waiver, others must apply through the KRA iTax portal particularly if they still have outstanding principal tax and require a payment arrangement. Understanding the application process can help you avoid delays and maximize the benefits available under the amnesty program.
What Is the KRA Tax Amnesty?
The 2026 Tax Amnesty Program allows eligible taxpayers to regularize outstanding tax obligations by waiving penalties, interest and eligible fines relating to tax liabilities incurred on or before 31 December 2025.
The program officially runs from 1 July 2026 to 31 December 2026.
Not sure whether you qualify? Read our detailed guide explaining who qualifies for KRA’s 2026 Tax Amnesty and the 100% penalty waiver before submitting your application.
Do You Need to Apply?
Not everyone needs to submit an application. Especially if You had already paid all qualifying principal tax by 31 December 2025, and you only have late filing penalties and no outstanding principal tax, provided all outstanding returns have been filed.
In these cases, KRA says the waiver is applied automatically through the iTax system. You may however need to apply if;
- You still have outstanding principal tax.
- You wish to request a structured payment plan through iTax.
- KRA requires additional information before granting relief.
Requirements Before Applying
Before starting your application, ensure you have:
- Your KRA PIN.
- Your iTax password.
- A stable internet connection.
- Details of your outstanding tax obligations.
- Any supporting information required by KRA.
Before applying for tax amnesty, make sure you understand your tax obligations. Our KRA iTax Guide 2026 explains the key services available through the iTax portal.
How to Apply for KRA Tax Amnesty Online Through iTax
Step 1: Log into the KRA iTax Portal
Access your iTax account using your KRA PIN and password.
Step 2: Go to Debt and Enforcement
From the main menu, navigate to Debt and Enforcement and select the Tax Amnesty Application option.
Step 3: Review Your Outstanding Tax Liabilities
The system will display the tax obligations that may qualify under the amnesty program. Carefully review the information before proceeding.
Step 4: Select Eligible Tax Obligations
Choose the tax obligations you wish to include in your application. If the liabilities are undisputed, proceed with the application.
Step 5: Request a Payment Plan (If Required)
If you cannot settle the outstanding principal tax immediately, you may request a structured payment plan through iTax.
Remember that the principal tax must still be settled within the conditions of the program for the waiver to apply.
Step 6: Submit Your Application
Review all details before submitting the application. The system will generate an acknowledgement confirming receipt.
Step 7: Pay the Outstanding Principal Tax
If principal tax remains outstanding, complete payment as required.
Once the qualifying conditions have been met, KRA will process the applicable waiver of penalties and interest.
What Happens After You Apply?
After your application has been processed your payment status will be updated in iTax. Eligible penalties and interest will be waived once the program conditions have been satisfied, and you may receive confirmation through your iTax account and related tax records.
Keeping your tax affairs up to date also includes meeting your annual filing obligations. If you have an active KRA PIN but no taxable income, our guide on how to file KRA nil returns online in Kenya explains the process.
Common Mistakes to Avoid
One of the biggest mistakes taxpayers make is assuming they automatically qualify for the tax amnesty without first confirming their tax status through the KRA iTax portal. Others wait until the last minute to review their records, only to discover outstanding returns, unpaid principal tax or account access issues that could delay their application. Some taxpayers also mistakenly believe that the waiver covers all tax liabilities, when in reality the programme only applies to qualifying penalties, interest and eligible fines relating to tax obligations incurred on or before 31 December 2025. Another common error is failing to keep copies of application confirmations, payment receipts and other supporting documents, which may be useful if questions arise later. To avoid unnecessary complications, taxpayers are encouraged to review their tax records early, file any outstanding returns, settle eligible principal tax obligations, and retain all relevant documentation throughout the amnesty process.
Frequently Asked Questions
Can I apply for the KRA Tax Amnesty online?
Yes. Eligible taxpayers can apply through the KRA iTax portal where an application is required.
Is the waiver automatic?
It depends on your tax status.
Taxpayers who had already settled qualifying principal tax generally receive the waiver automatically, while others may need to submit an application or payment arrangement.
Can I apply if I still owe principal tax?
Yes. You may still qualify by paying the outstanding principal tax or entering an approved payment arrangement during the amnesty period.
What is the deadline?
The program is scheduled to end on 31 December 2026. Eligible taxpayers should complete the necessary steps before the deadline.
The 2026 KRA Tax Amnesty Program offers taxpayers an opportunity to regularize their tax affairs while significantly reducing the cost of historical penalties and interest. Whether you qualify for an automatic waiver or need to apply through iTax, acting early can help you avoid last minute complications and ensure you benefit before the program closes.
- KRA iTax Guide 2026
- How to File KRA Nil Returns Online
- KRA’s 2026 Tax Amnesty Explained
- How to Deregister a Deceased Person’s KRA PIN
