“I had accumulated late filing penalties over three months - nearly KES 30,000. Smart VAT Kenya handled the waiver application and KRA waived everything except a small admin fee. Worth every shilling.”
SW
Sarah W.
Retail Business, Nairobi
KRA Tax Amnesty 2026
Last verified 8 Aug 2026 against KRA guidance
Tax Amnesty Cleanup - free ledger check
Old KRA penalties? We tell you which of the three amnesty paths you're on, file the outstanding returns that unlock the waiver, and structure the payment plan if you owe principal. Window closes 31 December 2026.
M-PESA acceptedNo hidden costsRegistered KRA agent
Start your free ledger checkNew - KRA's 2026 Tax Amnesty can waive 100% of penalties and interest on debt accrued up to 2025, automatically in many cases. See if you qualify for the free amnesty ledger check.
What you could be facing without the amnesty
KES 10,000
Late filing penalty
Per return filed after the 20th deadline.
5% of tax
Late payment penalty
Of the outstanding tax amount, charged immediately.
1% per month
Late payment interest
Compounded monthly on overdue VAT.
KES 100,000
Non-registration penalty
KES 100,000 or the tax that would have been due (whichever is higher) for failing to register for VAT when required.
These penalties and interest accrue automatically in the KRA iTax system. If your debt accrued before 2026, the amnesty can wipe them out in full - the faster you act, the less you pay.
What's included
What the free check covers.
Free to check. Flat fee only if you need us to file or structure a plan. No success-fee extras.
Free iTax ledger check
Your amnesty path identified
Outstanding returns filed
Payment plan structured
No success-fee extras
How it works
Three steps to your tax amnesty cleanup.
01
Send us your KRA PIN
Message us your PIN and any penalty notices you have - we confirm what we need within minutes.
02
Get your free readout
We check your iTax ledger and tell you which of the three amnesty paths you're on, with your rough penalty balance.
03
We file and confirm
Authorize us to file outstanding returns and structure a payment plan. We confirm every waiver in writing before 31 December 2026.
What we can clean up
Old penalties the amnesty can wipe out.
If you have any of the following on your iTax ledger from before 2026, the amnesty can waive them in full - we'll confirm your exact position with the free check.
Late filing penalties
Filed a VAT return after the 20th? KRA charges KES 10,000 per late return. If the debt accrued before 2026, the amnesty can waive it once returns are filed.
Non-registration penalties
Did not register for VAT when you crossed the KES 5 million threshold? The penalty can reach KES 100,000 - waivable under the amnesty for pre-2026 debt.
eTIMS non-compliance penalties
Failure to integrate with eTIMS or issue e-invoices can attract penalties. The amnesty covers pre-2026 obligations before you get your eTIMS house in order.
Late payment interest & fines
Unpaid VAT accrues interest at 1% per month compounded. Pre-2026 interest and fines are waived once principal is cleared by 31 December 2026.
Free check - clean up before 31 December 2026
Free ledger check. Flat fee for any cleanup. M-PESA accepted.
Client feedback
Real results from real penalty waiver clients.
“I registered for VAT late and got hit with the KES 100,000 non-registration penalty. I thought I was going to have to pay it all. Their team drafted a solid waiver letter and KRA reduced it significantly.”
JM
James M.
Wholesale Distributor, Mombasa
“The regular updates made the whole process stress-free. I didn't have to chase anyone - they kept me informed at every stage. My penalty was fully waived in 2 weeks.”
GK
Grace K.
SME Owner, Nakuru
Frequently asked questions
Common questions about the 2026 tax amnesty.
Do I need to apply for the KRA tax amnesty?
Not always. If you fully paid your principal by 31 December 2025, the waiver is automatic - no application. If you only have late-filing penalties and no principal, the waiver is also automatic once all outstanding returns are filed. That is why we recommend a free ledger check before filing anything.
What is the KRA Tax Amnesty 2026?
The Finance Act 2026 amnesty waives 100% of penalties, interest and fines on liabilities accrued up to 31 December 2025. The window runs from 1 July to 31 December 2026. It does not forgive principal - that part must still be paid.
What documents do I need to provide?
You will need your KRA PIN, any penalty notices or assessments you received, and a brief note on whether the principal was paid by the end of 2025. We will guide you on exactly what to send.
What is excluded from the amnesty?
Anything that arose on or after 1 January 2026 is not covered. Active tax disputes are also excluded - those should be settled via Alternative Dispute Resolution first. And the principal itself is never forgiven; it must be cleared before the window closes.
What does the free ledger check cost?
It is free. We review your outstanding returns and tell you which of the three amnesty paths you qualify for. If you need outstanding returns filed or a payment plan structured, that is charged at a flat published fee.
What happens if I owe principal and cannot pay in full?
We structure a payment plan with KRA on iTax and make sure it is fully cleared before 31 December 2026, so the penalties and interest drop off. We will review the exact position with you after the free check.
Ready to clear your KRA penalties before the deadline?
Send us an email and we will start your free ledger check - the window closes on 31 December 2026.
Get my free ledger checkFree check. Flat fee for any cleanup. M-PESA accepted.