“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
0d : 0h : 0m : 0suntil the window closes
KRA Tax Amnesty 2026
KRA is wiping out penalties — but only until 31 December 2026.
Most Kenyan SMEs don't know they qualify for a 100% waiver of VAT penalties, interest and fines on debt accrued up to the end of 2025. Get a free iTax ledger check — we tell you exactly which of the three amnesty paths applies to you.
Registered KRA tax agentFree ledger checkWe file on the 17th
Get my free ledger checkThree ways to qualify
Which amnesty path are you on?
Most penalties are waived automatically — no application required. The one thing you need to know first is which bucket your business is in. We'll tell you for free.
Paid your principal by 31 Dec 2025?
Automatic waiver
Your penalties, interest and fines are waived automatically under the Finance Act 2026 amnesty — no application needed. We just confirm it on your iTax ledger.
Late-filing penalties only — no principal owed?
Automatic waiver
Once all outstanding returns are filed, penalties are waived automatically. We file the returns and record the exact waiver date.
You owe principal from before 2026?
Waived only if principal is cleared
The penalties and interest drop off only if you clear the principal by 31 December 2026. We structure a payment plan you can actually afford.
Not sure? That is exactly what the free check figures out for you — live, against your real iTax position.
The amnesty does not forgive everything
- Debt that arose on or after 1 January 2026 — not covered.
- The principal itself — it must be paid or structured to get the waiver.
- Active disputes — settle the principal via ADR first.
- The window is hard-capped at 31 December 2026.
That's why rushing to file an amnesty application is a mistake. First know your path — then act. One free check tells you the fastest way to clear it.
The free check
We look at your iTax position, so you don't guess.
No commitment. Send us your KRA PIN and we tell you your position — with numbers.
Which of the three paths applies to you
Outstanding returns that must be filed
Rough 2025 penalty & interest balance
What to pay (or not pay) before 31 Dec
A plain-English next-steps note
How it works
From PIN to plan in about a day.
01
Send us your KRA PIN
Message us the PIN and any penalty notices you have. We confirm what we need within minutes.
02
Get your free readout
We return your position — amnesty path, outstanding returns, and rough penalty balance — with no obligation.
03
Decide, then we act
Authorize us to file outstanding returns and structure a payment plan before the window closes.
Free ledger check — find out your amnesty path today
The window closes 31 December 2026. Fees for follow-on work stay flat.
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 WhatsApp 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.
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 waiver window runs from 1 July 2026 to 31 December 2026. It does not forgive principal — that part must still be paid.
Do I need to apply for the 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 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 so the principal can qualify. 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 — never a hidden percentage of any waiver.
Why do it before 31 December 2026?
The window closes on 31 December 2026 and no extension has been announced. The longer you wait, the harder it is to clear principal inside the window. KRA has run similar amnesties before — early phases recovered over KES 80 billion in principal.
Is Smart VAT Kenya licensed to do this?
Yes. We are a registered KRA tax agent and we file on the 17th (not the 20th) for every client. Your iTax credentials are handled by qualified staff and your data stays in Kenya.
Don't let the deadline pass with penalties on your books.
Start with the free check. If you qualify, we file the returns and structure the plan before the 31 December 2026 window closes.
Get my free ledger checkFree check. Flat fees for any work. M-PESA accepted.