The Kenya Revenue Authority (KRA) launched the Tax Amnesty Program to help taxpayers clear outstanding tax penalties and interest by offering partial or full relief. This initiative supports individuals and businesses in regularizing their tax status while avoiding harsh enforcement measures.
If you’ve accumulated penalties or interest on unpaid taxes over the years, the KRA Amnesty Program gives you a unique chance to start afresh.
1. What Is the KRA Tax Amnesty?
The KRA Tax Amnesty is a government-backed initiative aimed at encouraging voluntary disclosure and settlement of tax liabilities. Under the program, taxpayers who file or update their returns and pay principal tax by the deadline will have their penalties and interest waived.
2. Who Qualifies for Tax Amnesty?
You may qualify for amnesty if:
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You failed to file returns for past years (up to 2022)
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You filed returns but failed to pay the principal tax
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You filed incorrect or incomplete returns
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You have outstanding penalties or interest
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You are a business or individual registered on the KRA iTax system
The program applies to both individual taxpayers and businesses.
3. What Does the Amnesty Cover?
The amnesty waives penalties and interest on unpaid taxes accrued up to 31st December 2022, as long as the principal tax is paid by the set deadline.
Taxes covered include:
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Income Tax
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VAT (Value Added Tax)
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PAYE (Pay As You Earn)
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Corporate Tax
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Excise Duty and others
4. Steps to Apply for Tax Amnesty
Here’s how to apply and benefit:
Step 1: Log in to the iTax Portal
Use your PIN and password to access your iTax account.
Step 2: Update or File Returns
Ensure all returns up to December 2022 are filed. File missing or amended returns.
Step 3: Pay Principal Tax
Pay all outstanding principal tax amounts (without penalties or interest). You can generate a payment slip from the portal.
Step 4: Monitor Auto-Waiver
Once payment is made and returns filed, KRA automatically processes the waiver for penalties and interest — no separate application is required.
5. Deadline for the Amnesty Program
The amnesty period ends on 30th June 2024. To benefit, taxpayers must ensure all filings and payments are made before this date. Extensions are not guaranteed.
6. Why Take Advantage of This Program?
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Avoid legal action and enforced collections
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Save money by not paying interest and penalties
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Improve compliance and access services like Tax Compliance Certificates
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Rebuild your tax profile for loans, tenders, or public contracts
Final Thoughts
The KRA Amnesty Program is a golden opportunity to get your tax affairs in order. Whether you are an individual or a business, clearing your tax record boosts your credibility and saves you from future legal or financial burdens.
Need help updating your returns or clearing penalties?
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