Overview
The Finance Act, 2026 has reintroduced the Tax Amnesty Program, providing taxpayers with a six-month window, from 1 July 2026 to 31 December 2026, to regularise their tax affairs and obtain relief from penalties, interest and certain fines relating to historical tax liabilities.
The amnesty applies to tax liabilities relating to periods up to 31 December 2025 and presents a valuable opportunity to settle outstanding principal taxes while obtaining relief from the associated penalties and interest.
The reintroduced amnesty builds on the success of the initial program courtesy of the Finance Act, 2023 and subsequently, the Tax Laws (Amendment) Act, 2024 which extended the scope of the amnesty to cover tax liabilities up to 31 December 2023 and the application period to 30 June 2025.
Approximately KES 80.9 Billion in principal taxes was collected from more than 2.73 million taxpayers during the 2023–2025 amnesty period.
Related pages
Key contacts
Sandeep Main
Partner, Tax & Regulatory Services and Africa Head of Private Enterprise
KPMG One Africa
