Times Tower in Nairobi, the Kenya Revenue Authority headquarters.
The value of waived penalties, interest, and fines under an amnesty programme by the Kenya Revenue Authority (KRA) hit Sh170 billion at the end of May as more than three million Kenyans benefit from the pardons.
The programme was first introduced in 2023 and granted tax amnesty on penalties and interest on tax debt for periods up to December 31, 2022. The amnesty ran until June last year before its reintroduction in December 2024 until June 30, 2025. The current programme provides eligible individuals and businesses with full waivers on interest, penalties, or fines linked to tax obligations accrued up to December 31, 2023.
“As of the end of May 2025, over Sh170 billion in penalties, interest, and fines have been waived, with more than three million taxpayers benefitting from the amnesty programme, demonstrating the programme’s wide-reaching impact,” KRA said. “This reflects great uptake of the initiative and the programme’s success in resolving legacy issues in tax ledgers. While the programme has also facilitated the collection of Sh13 billion in principal tax, the primary emphasis majorly remains on providing relief through correction and waivers to those who qualify.”
In KRA’s 2023/24 performance, the tax amnesty programme collected Sh43.9 billion after 2,617,111 taxpayers were granted amnesty during that financial year. Taxpayers qualifying for the amnesty ought not to owe any principal taxes up to December 31, 2023, but have existing fines, interest, or penalties linked to those periods.
Kenyans with outstanding principal taxes for the period can still apply for amnesty but must commit to paying the outstanding principal in full or in instalments and clear arrears before June 30.
“A key point worth noting is that taxpayers who haven’t filed their returns for several years, including nil returns, will need to do so before settling the principal tax payments before the amnesty can apply. Filing relevant returns will automatically trigger the system to waive interest and penalties accrued, making one eligible for amnesty without needing another application,” KRA added.
Taxpayers with debts or currently in the dispute process are also eligible for the amnesty but must engage KRA with a commitment to resolve the matter and agree on the final amounts to be paid before the programme lapses. Exclusions to the programme include any penalties, taxes, or interest accrued from January 1, 2024, onwards or other fines that aren’t directly related to a tax debt, such as administrative penalties.
