Tax amnesty: qualifying principal tax must be cleared by 31 December
KRA sets out conditions for relief on qualifying interest, penalties and fines, with settlement of qualifying principal tax due by 31 December 2026.
What the source says
KRA says the tax amnesty programme runs from 1 July to 31 December 2026 and covers qualifying interest, penalties and fines for tax periods up to 31 December 2025. Where principal tax remains unpaid, it must be fully settled by 31 December 2026, including under an iTax payment plan. Outstanding returns for the covered periods must also be filed. Taxpayers with no outstanding principal tax can qualify automatically for the relevant interest, penalties or fines. KRA says the ledger and amnesty certificate will be updated through iTax once the conditions are met.
Who should take a closer look?
Taxpayers with qualifying older tax balances or unfiled returns.
Reconcile the iTax ledger, identify missing returns and confirm eligibility before planning settlement of qualifying principal tax.
An editorial suggestion for review, not an additional requirement imposed by the authority.This summary reflects the linked source at the review date. It is general information; the full notice and your circumstances determine its application.
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