How to Apply for a KRA Payment Plan on iTax Before the December 2026 Amnesty Deadline

Updated 19 October 2026

Quick answer: If you owe KRA principal tax for any period up to 31 December 2025 and can’t pay it in one go, log in to iTax, open Payments, pick Apply for Payment Plan (New), choose the amnesty periods and submit. Then pay the instalments. Clear all of the principal by 31 December 2026 and KRA waives 100% of the penalties, interest and fines on those periods. If you miss that date, the waiver is lost on whatever is still unpaid.

KRA has been sending taxpayers an email titled “How to apply for a payment plan through iTax”. It’s short, and it leaves out the parts that trip people up, like which periods to select, how much to pay on each PRN, and what happens to debts you’re disputing. This guide fills those gaps. It is based on KRA’s official 2026 Tax Amnesty Programme page and the amnesty FAQs dated 21 July 2026. Where KRA hasn’t said something, we tell you.

In this guide

1. What the KRA Notice Actually Says
2. A Quick Refresher on the 2026 Tax Amnesty
3. Who Needs a Payment Plan and Who Doesn't
4. What You'll Need Before You Start
5. Step by Step: Applying for the Payment Plan on iTax
6. Debts You Don't Agree With
7. What Happens if You Miss an Instalment
8. How You'll Know the Waiver Went Through
9. Watch Out for Amnesty Scams
10. Frequently Asked Questions
11. Sources

What the KRA Notice Actually Says

The email, signed “Dear Valued Customer”, asks whether you knew you can apply for a payment plan if you can’t pay the principal tax at once. It lists four steps:

1. Log into iTax.
2. Select Payment.
3. Apply for Payment Plan (New).
4. Complete the application.

It adds one important line: if some of your debts qualify for amnesty and others don’t, both should go into the same payment plan, but “each category will continue to receive its respective treatment”. In plain terms, one plan can carry your 2025-and-earlier debts and your 2026 debts. Only the older ones get the waiver. The 2026 ones still carry their full penalties and interest.

The notice repeats the final deadline, 31 December 2026, and gives KRA’s contacts: 020 4 999 999, 0711 099 999 and callcentre@kra.go.ke.

A Quick Refresher on the 2026 Tax Amnesty

The Finance Act, 2026 amended Section 37E of the Tax Procedures Act, CAP 469B, so the amnesty now covers debts that built up on or before 31 December 2025. According to KRA:

• Opened: 1 July 2026.
• Closes: 31 December 2026.
• Relief: 100% waiver of penalties, interest and fines imposed under a tax law administered through the Tax Procedures Act.
• Condition: where principal tax is owed, it must be paid in full by 31 December 2026.
• Not covered: anything arising on or after 1 January 2026, and customs duties under the EAC Customs Management Act.

For the full background, see our KRA tax amnesty 2026 FAQ. The earlier programme, which covered debts up to 2023, is explained in our 2024 amnesty guide.

Who Needs a Payment Plan and Who Doesn’t

A lot of people apply for a plan they don’t need. Based on KRA’s eligibility scenarios:

Your situation	Do you need a payment plan?
You paid all principal tax due by 31 December 2025 but still see penalties or interest	No. The waiver is automatic.
You owe no principal tax, only late filing penalties	No. File all missing returns and the penalties are waived automatically.
You owe principal tax for 2025 or earlier and can pay it all now	No. Pay the principal in one go and the waiver is applied immediately.
You owe principal tax for 2025 or earlier and can’t pay it at once	Yes. This is who the plan is for.
You’re in court or at the Tax Appeals Tribunal over the debt	KRA says to settle the principal through Alternative Dispute Resolution (ADR) first. Once it’s settled, the amnesty applies.

This applies to individuals, sole traders, landlords, companies and other PIN holders alike. KRA’s page does not set a minimum or maximum debt size for a plan.

What You’ll Need Before You Start

• Your KRA PIN and iTax password. If you’ve forgotten the password, use our iTax password reset guide first. The reset link goes to your registered email, so make sure you can still get into that email account. For a company PIN, see how to get a KRA PIN for a company.
• A clear view of your ledger. Know which periods carry principal tax and which only carry penalties. Our guide on how to check KRA penalties on iTax shows where to look.
• All your returns filed. Missing returns can hide principal tax you don’t know about yet, and late filing penalties are only waived once the returns are in. A nil return counts. See how to file KRA returns on iTax.
• A realistic budget. Every instalment must land by 31 December 2026.

KRA’s FAQ is clear that no documents or evidence need to be attached to the application. When you accept the terms and conditions on the online form, you are committing to clear the debt by 31 December 2026.

Step by Step: Applying for the Payment Plan on iTax

Step 1: Log in to iTax

Go to itax.kra.go.ke and log in with your PIN and password. Type the address yourself rather than clicking a link in an email or SMS you aren’t sure about. More on scams below.

Step 2: Open the Payment Plan Form

From the Payments menu, select Apply Payment Plan (new). KRA’s FAQs list two other routes to the same application: the Amnesty application tab under Debt and Enforcement, or the link in the email or SMS KRA sends you. If you get stuck, any Tax Service Office or the KRA desk at a Huduma Centre will help.

Step 3: Select the Periods and Propose Instalments

Choose the amnesty period or periods you want the plan to cover. Following KRA’s notice, add any post-2025 debts to the same plan if you have them, knowing those won’t be waived. Leave out any period you dispute. KRA’s instruction is to select only the debts you agree with.

KRA says an amnesty plan must end by 31 December 2026, with a maximum of six instalments if you applied in July 2026. KRA hasn’t published the instalment limit for someone applying now, in October. Logically, there are fewer months left before the deadline, so expect fewer and bigger instalments. The system will show you what it accepts.

Step 4: Accept the Terms and Submit

Read the terms. By accepting, you commit to paying the agreed principal by 31 December 2026. Submit and keep the acknowledgement.

Step 5: Generate a PRN for Each Instalment

The plan doesn’t pay anything by itself. For each instalment, go to Payments, then Payment Registration, and select the tax head, sub-head and tax period. Then:

• Edit the amount so it covers principal tax only. KRA admits iTax does not yet limit amnesty PRNs to principal, so it may pre-fill penalties and interest too. If you pay the whole figure, you’ll be paying money the amnesty would have waived.
• Pay the PRN through M-Pesa (paybill 572572, with the PRN as the account number) or at a partner bank.

A Worked Example

Say Wanjiru, a landlord, owes KSh 120,000 in principal rental income tax for 2023 and 2024, plus about KSh 85,000 in penalties and interest. She can’t raise KSh 120,000 at once. She applies for a plan covering both years and pays principal-only PRNs, for example KSh 40,000 in October, November and December 2026. Once the last KSh 40,000 clears before 31 December, the KSh 85,000 is waived. If she only manages KSh 80,000 by the deadline, the waiver is lost on the year that isn’t fully paid. (The figures are illustrative. Your instalments depend on what iTax approves.)

KRA’s FAQ also says you “automatically qualify for amnesty for the periods fully paid”. So it makes sense to clear one period completely before moving to the next, rather than spreading small amounts across every period.

Debts You Don’t Agree With

Don’t put a disputed debt into the plan. KRA’s advice is to:

1. Leave it out of the plan and out of any PRN.
2. Follow up with your Tax Service Office straight away and give the debt officer whatever documents are needed to validate it.
3. Once it’s reconciled, pay any principal that’s confirmed within the amnesty window.

If you have overpaid before, you can apply through the refund tab on iTax to have the overpayment verified and used against the debt. See our KRA tax refund guide. Credits from the old pre-iTax legacy system need a manual application. KRA also says objections and other dispute processes still qualify, as long as the matter is resolved and any principal paid before 31 December 2026. Start these early, because reconciliations take time.

What Happens if You Miss an Instalment

KRA’s amnesty material doesn’t say whether one late instalment cancels the plan straight away. What it does say:

• Penalties and interest keep accruing during the amnesty window. They are not paused while you’re on a plan.
• Amnesty is granted only for principal paid in full by 31 December 2026. Anything still unpaid after that date attracts interest and penalties with no amnesty, and enforcement measures under the law apply.

Enforcement under the Tax Procedures Act can include agency notices to your bank or tenants, and a tax debt also blocks a Tax Compliance Certificate, which matters if you bid for tenders or need a TCC for a job. So if you’re going to fall behind, call your Tax Service Office or the call centre before the instalment date rather than after it. KRA hasn’t published any grace period, so don’t assume one exists.

How You’ll Know the Waiver Went Through

Once a period’s principal is fully paid, iTax should automatically credit your ledger with the waived penalties, interest and fines and issue an amnesty certificate to your iTax email. You can also download it from Consult and Reprint Acknowledgement Receipts and Certificates, under Debt and Enforcement, then Amnesty Certificate.

KRA has listed some known iTax glitches: some withholding tax transactions and manually imposed fines weren’t being cleared yet, penalties can still show on the payment page after the ledger has been corrected, and some employees have missing PAYE credits (including for 2013 to 2015). KRA said in July that these would be resolved by the end of August 2026. We have not been able to confirm whether all of them have been fixed. If your ledger still looks wrong after paying, raise it with your Tax Service Office and keep your payment slips.

Watch Out for Amnesty Scams

Every amnesty brings fake “KRA agents” who offer to “clear your penalties” for a fee, or send links to lookalike sites. Protect yourself:

• KRA’s only portals are kra.go.ke and itax.kra.go.ke. Check the address bar.
• Tax is paid against a PRN, through KRA paybill 572572 or a bank. Never pay into a personal M-Pesa number or till.
• Applying for the amnesty and the payment plan is free. Nobody needs your iTax password to “process” it.
• If you’re unsure about a message, check it with the official contacts: 020 4 999 999, 0711 099 999 or callcentre@kra.go.ke. More channels are on our KRA help hub and KRA contact centre guide.

A legitimate tax agent can file and reconcile for you, but they should never ask you to send tax money to them personally.

Frequently Asked Questions

Is there a fee to apply for a KRA payment plan?

No. The application on iTax is free. You only pay the tax itself.

Can I include 2026 debts in the same plan?

Yes. KRA’s notice says debts that qualify and debts that don’t should go into the same plan, but each gets its own treatment. Only periods up to 31 December 2025 get the waiver.

How many instalments can I have?

KRA’s published limit is up to six instalments for plans applied for in July 2026, all ending by 31 December 2026. It hasn’t published separate limits for later applications.

Do I need to upload documents?

No. KRA says no evidence is required. Accepting the online terms is your commitment.

Will the plan stop penalties from growing?

No. They keep accruing during the window. They are only wiped once the principal for that period is fully paid by the deadline.

What if I pay the full PRN amount including penalties?

You’ll have paid money the amnesty would have waived. KRA advises editing the PRN amount to principal only. If you’ve already overpaid, ask your Tax Service Office how it can be handled.

Does the amnesty cover customs duty on an imported car?

No. Customs duties under the EAC Customs Management Act are excluded.

Can I still apply in December?

Nothing KRA has published says you can’t, but every shilling of principal still has to clear by 31 December 2026, and iTax and the banks get slow in the last week. Apply as soon as you can.

Sources

KRA, 2026 Tax Amnesty Programme page, including the payment plan steps and the Tax Amnesty FAQs dated 21 July 2026 (checked 19 October 2026). KRA taxpayer email notice “How to apply for a payment plan through iTax” (October 2026). Finance Act, 2026 and Section 37E of the Tax Procedures Act, CAP 469B, as cited by KRA.

Note: This guide explains KRA’s published process. It is not tax advice. For a complicated ledger, speak to your Tax Service Office or a registered tax agent.