Most Kenyan businesses don't know this: KRA is waiving 100% of pre-2026 penalties and interest - until 31 Dec 2026.Check if you qualify →

Free check - nothing is submitted to KRA

KRA Tax Amnesty Eligibility Check - Do You Qualify Before Dec 31?

The 2026 amnesty waives 100% of penalties, interest and fines on pre-2026 liabilities - but only if you meet its conditions by 31 December 2026. Four questions to know where you stand.

Question 1 of 4

Eligibility logic per the 2026 Tax Amnesty Programme: 100% waiver of penalties, interest and fines on liabilities accrued up to 31 Dec 2025, principal settled by 31 Dec 2026. This check is guidance, not a KRA determination.

The amnesty in one view

What is wiped

100% of penalties, interest and fines on liabilities accrued up to 31 December 2025.

The one condition

The principal tax (if any) must be settled by 31 December 2026 - the window does not reopen.

Who it misses

Charges arising from 2026 events - this year's late filings, 2026 audits, current eTIMS penalties.

The cleanest cases

Principal already paid, or penalties-only with no principal: the waiver finalises automatically once returns are filed.

Want the ledger read for you?

The check above tells you where you stand. A KRA-registered agent can pull the full picture and structure the cleanup - penalty waiver applications included.

Discuss the cleanup