Kenyans have been offered a unique opportunity to clean their tax records and avoid hefty penalties by the Kenya Revenue Authority through the Tax Amnesty Programme.
The programme, which runs from December 27, 2024 to June 30, 2025, applies to tax obligations that accrued up to December 31, 2023.
One of the primary purposes of the programme is to help both individuals and businesses reconcile their tax ledgers by amending past errors and filing pending returns. Individuals are also offered the chance to settle principal tax amounts without worrying about additional charges.
As far as eligibility for the tax amnesty is concerned, two groups of people can benefit from the programme. The first group includes taxpayers who do not owe any principal tax from the mentioned period but have pending fines, penalties, or accrued interest.
For these individuals, they automatically qualify for the amnesty through the Tax Procedures (Amendment) Act, 2024 and are not required to make any formal applications on the same.
Notably, if this group simply files all pending returns, including nil returns, it will prompt the KRA system to automatically waive the penalties and interest in what is an automated process that ensures compliance without any administrative challenges.
There is then the second group, which includes individuals and businesses who still owe the principal tax for any period up to December 31, 2023. These taxpayers must actively apply for the amnesty through the iTax system and commit to paying the outstanding principal amount.
Payments can be made either in instalments or in full. Experts advise the latter, since all payments must be completed by June 30, 2025 for the amnesty to be granted.
To apply for amnesty, one logs into iTax and selects the amnesty application form before proceeding to propose a payment plan and make payments through the designated payment registration system.
Upon completion of the payment, the system will automatically vacate the applicable penalties and interest and issue an amnesty certificate.
The taxman also notes that taxpayers who received new assessments or prior returns after December 31, 2023, are still eligible for amnesty, provided the tax period in question falls within the eligible timeframe.
According to KRA, the results of the amnesty program have been significant since more than three million taxpayers have benefited since May 2025. During this period, over Ksh 170 billion in penalties and interest has been waived.
