Amnesty on Interest and Penalties for Tax Periods Ending 31st December 2023
The Kenya Revenue Authority (KRA) announces that the Tax Procedures (Amendment) Act, 2024, has introduced a tax amnesty program waiving interest, penalties, and fines on tax debts for periods up to December 31, 2023. This program will be available from December 27, 2024, to June 30, 2025.
The tax amnesty will be applied as follows:
For taxpayers who have cleared their principal taxes by December 31, 2023:
Penalties and interest will be waived automatically—no need to apply for the amnesty.
For taxpayers with unpaid principal taxes as of December 31, 2023:
They must apply to the Commissioner for the amnesty and propose a payment plan. The outstanding principal taxes must be paid by June 30, 2025.
Taxpayers are encouraged to take advantage of this opportunity to settle their tax debts.