The Kenya Revenue Authority has indicated that taxpayers should not expect another tax amnesty after the current programme ends. The agency says repeated waivers have raised concerns among Kenyans who consistently meet their tax obligations.
KRA Chief Manager for Policy Josephine Mugure shared the remarks during a stakeholder engagement on tax compliance. She explained that public feedback has questioned whether repeated amnesties encourage taxpayers to delay settling their obligations.
KRA Says Honest Taxpayers Feel Disadvantaged
According to Mugure, many taxpayers believe the current system favours people who fail to pay taxes on time. She said those who faithfully pay taxes, penalties, and interest often feel overlooked whenever fresh amnesties are introduced.
The official noted that stakeholders raised the issue while discussing Section 37E of the Tax Procedures Act under the Finance Act 2026. She said the concerns have also reached Members of Parliament during recent consultations.
Mugure explained that many compliant taxpayers now question why defaulters continue receiving relief from penalties and interest. Some have even argued that they deserve refunds if the government keeps forgiving tax arrears.
She said growing public awareness has made future blanket amnesties more difficult to justify. However, Mugure clarified that her remarks reflected her personal opinion rather than an official government decision.
Current Amnesty Remains Open Until December
The existing tax amnesty programme began on July 1, 2026, under the Finance Act 2026. It allows eligible taxpayers to receive a full waiver on penalties, interest, and fines linked to qualifying tax debts.
The relief applies only to tax liabilities accumulated on or before December 31, 2025. Taxpayers must first settle the principal tax amount before qualifying for the waiver.
Eligible taxpayers can clear outstanding taxes through a lump sum payment or an approved payment arrangement. KRA requires applicants to complete the process using its online tax portal before the deadline.
The current programme will remain available until December 31, 2026, giving taxpayers six months to benefit. Officials have encouraged eligible taxpayers to take advantage of the opportunity before the window closes.
KRA Has Offered Several Amnesty Programmes
This is not the first time KRA has introduced tax relief for eligible taxpayers with outstanding arrears. Previous amnesty programmes covered different periods, including one that ran between December 2024 and June 2025.
Kenya’s tax amnesty programme first began in September 2023 before expanding through several additional phases. The latest programme continues the government’s efforts to encourage voluntary tax compliance while recovering unpaid revenue.
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