Just three months until the KRA Tax Amnesty closes.

Don't wait for the last-minute rush, iTax traffic and frantic attempts to fix everything in December.

The current amnesty can waive 100% of qualifying penalties, interest and fines on tax debts accrued up to 31 December 2025, subject to the applicable conditions.

But here's what many taxpayers may overlook:

Paying the principal tax isn't always the only thing you need to think about.

There may be other issues standing between you and a clean resolution.

1️⃣ Your iTax ledger may need fixing

KRA has acknowledged that some amnesty-processing issues are still being resolved.

These include some withholding-tax transactions, manually imposed fines and missing PAYE credits for certain periods.

So don't simply assume:

“The amnesty will sort itself out.”

Log into iTax.

Check your ledger.

If something doesn't look right, start resolving it now.

2️⃣ Your payment plan has a deadline too

If you can't clear the qualifying principal tax in one payment, KRA allows you to apply for a payment plan.

But here's the important part:

The entire qualifying principal must still be cleared by 31 December 2026 for the amnesty to apply.

The payment plan doesn't move the deadline.

It helps you get to it.

3️⃣ Your dispute may need to be resolved

If you have an objection, ADR process or other tax dispute involving qualifying liabilities, don't leave it until December.

KRA says disputed debts should be followed up and resolved, with any qualifying principal tax paid by 31 December 2026 to benefit from the amnesty.

And remember:

The amnesty only covers qualifying liabilities accrued up to 31 December 2025.

Tax liabilities, penalties and interest arising from 1 January 2026 onwards generally do not qualify.

So don't look at one big balance on your iTax ledger and assume the entire amount qualifies.

Separate the periods.

Understand what you actually owe.

Then deal with each issue accordingly.

Three months sounds like plenty of time.

Until you discover:

Your ledger needs reconciliation.

Your returns need filing.

Your principal tax needs funding.

Your payment plan needs to be arranged.

Or your dispute still needs resolution.

That's why I'd start now.

Check your ledger.

Identify what qualifies.

Resolve discrepancies.

Calculate the principal.

Then work out how you'll clear it before 31 December.

Because the worst time to discover a tax problem is when the deadline is already staring you in the face.

Don't wait for the last minute.