KRA penalties 2026: How to check, pay and apply for a waiver

How to check your KRA penalties in 2026: Step-by-step guide to avoid extra charges

Missing tax deadlines can prove costly, with penalties and monthly interest continuing to build until outstanding balances are settled.

Fortunately, the Kenya Revenue Authority (KRA) offers several ways for taxpayers to check whether they owe penalties, allowing them to address any issues before additional charges pile up.

How to check KRA penalties through the iTax portal

The iTax portal remains the simplest way to view your taxpayer ledger and confirm whether you have any outstanding penalties, interest charges or unpaid tax obligations.

Here’s how to do it:

• Visit the iTax portal and log in using your KRA PIN, password and security stamp.
• On the dashboard, select My Ledger, then click General Ledger.
• Fill in the required details:
  • Transaction type: Penalty
  • Account type: Taxpayer Main Account
  • Tax head/sub-head: Relevant tax obligation
  • Duration: Period you want to review
• Click Show Ledger to view any outstanding penalties and accrued interest.

Check KRA penalties using the M-Service app

Those who prefer using their smartphones can access the same information through the KRA M-Service app.

Simply download the app from the Google Play Store or Apple App Store, sign in using your KRA credentials and open your taxpayer dashboard.

From there, you can view outstanding obligations, payment status, submit requests, make payments and access a range of tax services without visiting a KRA office.

No internet? Use the USSD option

Taxpayers without internet access can still check their tax status using KRA’s USSD service.

To get started:

• Dial *572#.
• Follow the prompts on your screen.
• Select the relevant inquiry option.
• View your tax account information.

The service is especially useful for users with basic mobile phones who need quick access to their tax details.

Common KRA penalties taxpayers should know

Several tax offences attract penalties, while many also accrue monthly interest until the balance is paid.

For VAT and Excise Duty, late filing attracts a penalty of 5% of the tax due or KSh 10,000, whichever is higher. Late payment attracts a 5% penalty plus 1% interest per month.

For Monthly Rental Income (MRI), individuals face a late filing penalty of 5% of the tax due or KSh 2,000, whichever is higher, while non-individuals pay 5% of the tax due or KSh 20,000, whichever is higher. Late payment attracts a 5% penalty and 1% monthly interest.

Employers who file PAYE returns late may be charged 25% of the tax due or KSh 10,000, whichever is higher. Late payment attracts a 5% penalty and 1% monthly interest.

Failure to deduct Withholding VAT or Withholding Rental Income Tax attracts a penalty equal to 10% of the tax involved, while late payment of withholding taxes attracts a 5% penalty.

Other penalties include 5% of the duty payable for late payment of Stamp Duty, 5% of the tax due or KSh 20,000 for late filing of company or partnership income tax returns, and KSh 2,000 per offence for certain KRA PIN-related violations.

Why do KRA penalties happen?

Penalties are usually imposed when taxpayers fail to meet their obligations.

Some of the most common reasons include:

• Filing tax returns after the deadline.
• Failing to file returns.
• Paying taxes late.
• Providing incorrect tax information.
• Failing to comply with tax regulations.

Leaving tax obligations unpaid for long periods may result in additional penalties and interest.

Can you request a penalty waiver?

Yes. Taxpayers may apply to have penalties waived if they have a valid reason for failing to comply with tax requirements.

KRA may consider requests involving:

• Serious illness.
• System-related challenges.
• Natural disasters.
• Other exceptional circumstances beyond the taxpayer’s control.

Applicants are expected to provide supporting documents, although approval is considered on a case-by-case basis.

How to pay outstanding penalties

Once you’ve identified outstanding penalties, settling them as soon as possible can help prevent further interest from accumulating.

Payments can be made through:

• KRA iTax-generated payment slips.
• Authorised banks.
• Mobile money channels where available.
• Other approved KRA payment methods.

It’s advisable to keep payment receipts for future reference.

Do KRA penalties attract interest?

Yes. Many unpaid tax obligations continue attracting monthly interest alongside the initial penalty until the outstanding amount is fully cleared.

Regularly checking your tax account through iTax, the KRA M-Service app or the *572# USSD service can help you stay compliant and avoid unnecessary costs.

Disclaimer: This article is for general informational purposes only and should not be considered professional tax or legal advice. Individual circumstances may vary, and readers should seek guidance from the Kenya Revenue Authority or a qualified tax professional where necessary.

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