The Kenya Revenue Authority (KRA) has extended the deadline for its 2026 Tax Amnesty Programme to December 31, 2026, according to its latest official FAQs. The programme, which offers a 100 per cent waiver on qualifying penalties, interest, and fines, began on July 1, 2026, and was initially set to expire on December 31, 2025.
The extension comes as the KRA continues to process debts accrued by December 31, 2025. The latest update confirms that the deadline remains December 31, 2026, despite earlier reports suggesting it might have been moved. The programme aims to encourage taxpayers to settle outstanding obligations without facing financial penalties.
Legal challenges to the programme persist. A recent petition filed by Omtatah seeks to have the Supreme Court intervene, arguing that the 1.5 per cent housing levy imposed by KRA is unconstitutional. The petition also requests a court order to stop KRA from collecting the levy and to refund all amounts already deducted.
The tax amnesty initiative reflects ongoing efforts by the Kenyan government to improve tax compliance. However, the legal disputes highlight the complexity of implementing such policies. The outcome of the Supreme Court case could influence the future of the programme and related tax policies.
The KRA has not yet commented on the legal challenges, focusing instead on the administrative aspects of the amnesty. As the deadline approaches, taxpayers are advised to review their obligations and consider participating in the programme.
