Home Tax Amnesty 2026

Tax Amnesty 2026

Tax amnesty programs have had effective track records of enhanced revenue collection through voluntary compliance. The most recent Tax amnesty programme remained in force until 30th June 2025, after being extended through the Tax Procedures (Amendment) Act, 2024. This programme provided waiver of penalties and interests arising from outstanding tax liabilities as at 31st December 2023.

The Finance Act, 2026, amended Section 37E of the Tax Procedures Act to introduce tax amnesty programme for penalties and interests accrued on unpaid principal taxes for periods up to 31st December 2025.

The amnesty will be in force from 1st July 2026 to 31st December 2026, providing a six-month window for eligible taxpayers to benefit from the programme.

Key provisions of the programme include:

  1. Automatic waiver of penalties and interest where there are no outstanding principal taxes as 31st December 2025
  2. Where there are unpaid principal taxes for periods up to 31st December 2025, submission of a payment plan on iTax to settle the amounts due by 31st December 2026.
  3. Waiver of penalties relating to outstanding returns with no tax liabilities

Exclusions

  1. Penalties and interests imposed for tax avoidance under Section 85 of the Tax Procedures Act.
  2. Tax liabilities arising after 31st December 2025

Taxpayers are encouraged to take advantage and clear past liabilities and benefit from the relief of waiver of penalties and interests as the amnesty is time bound and may not be reintroduced.

Download the article here: Tax Amnest Programme 2026

How Can We Help?

Navigating a tax amnesty programme requires more than understanding the rules, it requires ensuring that all requirements are met correctly and within the prescribed timelines. We can help you:

✔ Review your historical tax position.

✔ Prepare and submit the required documentation and payment plans.

✔ Meet the programme requirements within the prescribed timelines.

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