
The Kenya Revenue Authority (KRA) has waived Sh158 billion in penalties, fines and interest under the Tax Amnesty Programme launched on December 27, 2024.
KRA said this has provided relief to over 2.9 million taxpayers who qualified for amnesty as of April 9, 2025.
Since the rollout of the tax amnesty, KRA stated that it has also collected Sh10.9 billion in principal tax payments.
“The Tax Amnesty Programme provides an opportunity for taxpayers to clean their tax records through offering a waiver on penalties, interest and fines for tax debts accrued up to December 31, 2023,” KRA said.
The Programme, which runs until June 30, 2025, underscores KRA's commitment to helping taxpayers resolve past tax issues and regularise their tax compliance.
The 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 favourable 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 December 31, 2023, but owing interest and penalties, qualify for automatic waiver of the penalties and interest and need not make an application.
Application requirement: Taxpayers with outstanding principal taxes for periods up to December 31, 2023 must apply via the Tax system and submit a structured payment plan for full settlement of the outstanding principal taxes by June 30, 2025.
Exclusions: Tax debts arising from January 1, 2024 and after do not qualify for amnesty. All penalties, interest, and principal taxes for debts incurred after this date remain payable.
KRA encouraged taxpayers with ongoing tax disputes to resolve them through the Alternative Dispute Resolution framework (ADR) to ensure a swift resolution before the amnesty timeline lapses.
KRA further encouraged all taxpayers to act promptly and take advantage of the tax amnesty before the June 30, 2025, deadline.