Clients seeking services at KRA headquarters, Times Tower, Nairobi.
Many Kenyans were caught off guard this week when they received messages from KRACare – the Kenya Revenue Authority’s customer service handle — urging them to settle their unpaid taxes by Monday to qualify for a waiver on penalties and interest.
Several recipients turned to social media to confirm whether the message was genuine, revealing a widespread lack of awareness about the government’s ongoing tax amnesty programme, which has been running since December last year.
Here’s what you need to know about the amnesty—and why it matters to every taxpayer.
What is the tax amnesty programme?
This is a government initiative that allows the taxman to waive all accrued interest and penalties on unpaid taxes, letting taxpayers settle only the principal amount—the actual value of taxes owed.
The current amnesty was introduced through the Tax Procedures (Amendment) Act, 2024, and took effect on December 27, 2024. It is scheduled to expire on June 30, 2025. Before this, a similar amnesty—introduced through the Finance Act, 2023—ran from September 2023 to June 2024, covering earlier tax periods.
What is being waived?
The current programme covers interest and penalties on taxes accrued up to December 31, 2023. Penalties refer to fines charged for failing to file tax returns or remit collected taxes on time. Interest is additional money charged on outstanding tax amounts to compensate for delayed payment. Any tax debts accrued on or after January 1, 2024, are not eligible for the waiver. For these, all interest and penalties must be paid in full.
Will the deadline be extended?
No. The KRA has no legal power to extend the amnesty deadline or initiate a new programme. That authority rests solely with Parliament, through either the Finance Bill or a dedicated amendment. The Finance Act 2025, which the President assented to on Thursday, does not include a provision for an extension—meaning the current deadline of June 30 will stand, and a similar programme is unlikely in the near future.
How can you take advantage of the amnesty?
Eligible taxpayers can apply through the iTax platform. While KRA initially allowed taxpayers to structure repayment schedules, all outstanding principal amounts must be cleared in full by June 30 to benefit from the amnesty. Repayment in instalments is no longer an option.
What if you don’t pay?
From July 1, any unpaid principal will begin accruing interest once again, increasing the total amount due. The interest and penalties accrued so far will also not be waived.
How much success has the amnesty had so far?
As of mid-April 2025, KRA had collected Sh10.9 billion in unpaid taxes under the current phase, with about one million taxpayers having applied for the waiver. In the previous amnesty round, which ended in June 2024, 3.12 million taxpayers applied. KRA collected Sh54.5 billion in principal tax and waived over Sh507 billion in interest and penalties.
