Kenya: Tax amnesty guidelines for interest and penalties

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Kenya has introduced a tax amnesty through the Finance Act 2023, covering interest and penalties on tax debts. This amnesty applies to individuals with penalties and interest but no principal taxes owed for periods up to December 31, 2022, and those who pay their outstanding principal tax debt by June 30, 2024.


The guidelines specify eligibility, exclusions, effective dates, and tax liabilities involved, emphasizing that only interest and penalties related to principal taxes up to December 31, 2022, are eligible for remission upon full payment of the principal tax by June 30, 2024. The tax amnesty began on September 1, 2023, and will run until June 30, 2024.



Source: kra.go.ke

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