On 7 February 2025, the Kenya Revenue Authority published a step-by-step guide for taxpayers to apply for the tax amnesty for tax periods up to 31 December 2023. The tax amnesty provides relief from penalties and interest on tax debts where a taxpayer pays all principal tax due on or before 30 June 2025. Where a taxpayer has already paid all principal tax due but has penalties or interest on their account, the amnesty will be automatically granted. The step-by-step guide covers the conditions for amnesty and the step-by-step process for submitting an amnesty application via the iTax system.