Tax amnesty initiatives have always been critical tools in assisting taxpayers to regularize their tax positions and avoid accruing additional penalties and interest. With the signing into law of the Tax Procedures (Amendment) Act, 2024, Kenya has provided yet another opportunity for businesses and individuals to benefit from tax amnesty in 2025. This initiative is designed to help taxpayers resolve outstanding tax liabilities and get a fresh start while boosting compliance levels nationwide.
What is Tax Amnesty?
Tax amnesty refers to a government program that allows taxpayers to declare and settle unpaid taxes with a waiver of penalties and interest. This program often includes a specific time frame and terms to encourage voluntary compliance among taxpayers. For 2025, Kenya’s tax amnesty focuses on interest and penalties accrued on unpaid taxes up to 31 December 2023, provided taxpayers fulfill the outlined conditions by 30 June 2025.

Key Highlights of Tax Amnesty 2025
The Tax Procedures (Amendment) Act, 2024, extends the tax amnesty period introduced by the Finance Act, 2023, and offers taxpayers the opportunity to comply with tax regulations without incurring penalties or interest. Below are the critical highlights of the tax amnesty 2025 program:
- Extension of Coverage
- The tax amnesty applies to unpaid taxes accrued up to 31 December 2023.
- Taxpayers who settle their principal tax by 30 June 2025 will automatically enjoy a waiver on penalties and interest.
- Eligibility for Tax Amnesty
- Individuals and businesses that have paid the principal tax by 31 December 2023 are automatically eligible for the tax amnesty.
- Taxpayers who have not yet settled the principal tax can still qualify by applying for tax amnesty and proposing a payment plan.
- Conditions for Granting Tax Amnesty
- Application to the Kenya Revenue Authority (KRA) for amnesty.
- Payment of all outstanding principal taxes by 30 June 2025.
- A written undertaking to settle all liabilities without incurring further tax debt.
- Failure to Comply
- Principal tax remaining unpaid after 30 June 2025 will attract penalties and interest as per the law.
Implications of Tax Amnesty 2025
The 2025 tax amnesty initiative provides significant benefits to businesses and individuals, including:
- Resolution of Historical Tax Issues: Taxpayers can clear discrepancies in their tax records and ensure compliance.
- Relief from Penalties and Interest: By meeting the conditions, taxpayers can save substantial amounts on penalties and interest, allowing them to allocate resources more effectively.
- Encouragement of Voluntary Compliance: The program fosters transparency and trust between taxpayers and the KRA, boosting compliance levels.
- Enhanced Financial Stability: Businesses can reduce financial strain by taking advantage of the extended amnesty period.
How Juma Auditors Can Help
At Juma Auditors, we understand the complexities involved in navigating tax amnesty programs. Our team of experts is here to help you take full advantage of the 2025 tax amnesty in Kenya. We offer tailored services, including:
- Tax Compliance Review: Ensuring your tax records are accurate and up-to-date.
- Tax Advisory Services: Providing strategic advice on meeting amnesty requirements.
- Application Assistance: Helping you apply for the tax amnesty and preparing payment plans.
- Ongoing Tax Support: Ensuring you stay compliant and avoid future penalties.
Don’t miss out on this opportunity to rectify your tax records and save on penalties and interest. Our reliable team at Juma Auditors is ready to guide you every step of the way.
Act Now and Stay Compliant
The tax amnesty 2025 is a golden opportunity to address any outstanding tax liabilities and start afresh. With the deadline of 30 June 2025 approaching, there’s no time to waste. Whether you’re a business owner or an individual taxpayer, this initiative offers a chance to achieve tax compliance with minimal financial impact.
For expert assistance on tax amnesty and all your financial needs, contact Juma Auditors today:
- Phone: +254 725 948 551
- Email: info@jumaauditors.co.ke
- Website: www.jumaauditors.co.ke
Let’s work together to secure your financial future and ensure compliance with Kenya’s tax regulations. Take advantage of tax amnesty 2025 and pave the way for growth and success.