Jira & Confluence 
Bitrix24 Tax Procedures Act · Section 37E · Finance Act 2026
KRA tax amnesty 2026 — application and undertaking ready before 31 December
Short answer. The amnesty application is open below: list your unpaid principal tax, propose a payment plan that ends by 31 December 2026 and sign the written undertaking the law asks for. Principal paid before 31 December 2025: The Commissioner refrains from recovering penalties, interest or fines on that tax debt (Tax Procedures Act, s.37E(1)).
- Earliest due date of that penalty (at least 30 days after the notification): type the date
Check your own case.
A person is liable to a penalty only when the Commissioner notifies in writing a demand with the amount and a due date at least 30 days after the notification (Tax Procedures Act, s.89(3)). The amnesty deadline is a fixed date: all outstanding principal must be paid not later than 31 December 2026 (s.37E(3)(b)(i)); any balance unpaid on that day attracts interest and penalties with no amnesty (s.37E(4)).
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Tell me your principal tax per year and how much you can pay each month, and I will lay out a plan that ends before 31 December 2026.
Write the figures exactly as they are on your iTax ledger and attach it. If one figure is wrong, say so in Part 4 instead of changing it.
An illustrated character, not a lawyer.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Principal paid before 31 December 2025 | The Commissioner refrains from recovering penalties, interest or fines on that tax debt | Tax Procedures Act, s.37E(1) |
| Principal not paid by 31 December 2025 | Apply to the Commissioner for amnesty and propose a payment plan | s.37E(2) |
| What the amnesty covers | Interest, penalties and fines on the unpaid tax accrued up to 31 December 2025 | s.37E(3)(a) |
| Conditions | Apply and pay all outstanding principal not later than 31 December 2026; no further tax debt; written undertaking to settle all outstanding taxes. Granted only once | s.37E(3)(b) |
| Balance left on 31 December 2026 | Attracts interest and penalties; no amnesty | s.37E(4) |
| Late payment interest | 1% per month or part of a month, simple interest, on the unpaid tax | s.38(1), (3) |
| Penalty becomes payable | Only after a written demand with a due date at least 30 days later | s.89(3) |
| Penalty or interest caused by iTax | May be waived: system error, delay in updating, duplication, malfunction, wrong registration of obligations; up to KES 2 million for a system error — by the Commissioner | s.89(5A), (5B) |
Section 37E was amended by the Finance Act, 2026 (Act No. 19 of 2026, s.45); we used the consolidated text on Kenya Law as at 1 September 2026.
Step by step
What to do, in order
1
Download your ledger
Log in to iTax and save your statement of account. Note principal, penalties and interest per tax head.
2
Check which case you are
Principal already paid before 2026: no undertaking needed. Principal still owed: this application is for you.
3
Plan the payments
Split the principal into instalments you can manage. The last one must fall on or before 31 December 2026.
4
Fill in and sign
Complete the table, the plan and the undertaking. Add Part 4 only if a penalty came from an iTax error.
5
Submit and get proof
Upload it with your amnesty or payment plan request on iTax, or hand it in at your tax service office for a stamped copy.
6
Pay with PRNs and check
Pay each instalment with a PRN and check your ledger after each payment.
Questions
If I already paid all my old tax, do I need this letter?
No. Where the principal was paid before 31 December 2025, the law tells the Commissioner not to recover the penalties and interest. If they still show on iTax, ask for the ledger to be updated; Part 4 can help.
What if I cannot finish paying by 31 December 2026?
Any principal still unpaid on that day attracts interest and penalties, and no amnesty is granted for it. Plan instalments you can really pay before the deadline.
Does the amnesty cover 2026 taxes?
No. It covers interest, penalties and fines accrued up to 31 December 2025. Taxes for 2026 are paid as usual.
Official sources
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
This is a ready document and a deadline calculation, not legal advice.