What is the M-PESA paybill for a KRA penalty?

The paybill is 222222, the Government Single Payment Platform. Every KRA payment (tax, interest, and penalty) goes through the same paybill. What distinguishes a penalty payment from a tax payment is the PRN (Payment Registration Number) you enter as the account number; the PRN is generated on iTax against the specific penalty line item.

How do I generate a PRN for a KRA penalty on iTax?

Log in to iTax at itax.kra.go.ke. Go to Payments then Payment Registration. Choose the tax head that carries the penalty (for example Income Tax, VAT, PAYE, or Turnover Tax). Select the sub-payment type "Penalty" (or the specific penalty line item shown in your ledger). Enter the amount exactly as displayed in My Ledger, select Mobile Money then Safaricom, and submit. iTax issues a PRN valid for 30 days.

How long before a KRA penalty payment shows as cleared on iTax?

1 to 4 hours in normal conditions, up to 24 hours during peak filing periods (mid-June and end-June for individual returns, month-end for PAYE and VAT). If it has not reflected after 24 hours, do not repay. Instead, follow the trace-and-attribute steps in our PRN-not-reflecting guide.

What if I only pay part of the penalty?

iTax posts the payment against the PRN and marks the balance as still outstanding. Interest keeps accruing on the unpaid portion at 1% per month. You will need to generate a fresh PRN for the remaining balance and pay it separately. Never underpay hoping to negotiate later, the interest clock does not stop.

Can I dispute a KRA penalty instead of paying it?

Yes. Under the Tax Procedures Act, you can apply for penalty and interest waiver via iTax (Debt and Enforcement then Application for Waiver of Penalty and Interest). Grounds are limited (Commissioner discretion, hardship, system error). Filing a waiver does not stop the interest clock; if the waiver is refused you owe the full amount plus accrued interest. Most tax advisors recommend paying under protest and then applying, so exposure does not grow while you wait.

What if the PRN was for a penalty but I typed the wrong amount on M-PESA?

A short payment posts partially and leaves the balance owing. An overpayment posts fully and creates a credit against the same tax head, which KRA can refund or reallocate via iTax on request. Neither is lost money; both usually clear within 48 hours. See our KRA PRN not reflecting guide for the trace-and-attribute steps.

How to Pay a KRA Penalty via M-PESA (2026): Steps

To pay a KRA penalty via M-PESA, generate a Payment Registration Number (PRN) on iTax first, then use M-PESA Paybill 222222 with your PRN as the account number. Payment reflects on iTax within 1 to 4 hours. The paybill is the same one used for every tax payment; what distinguishes a penalty is the PRN, which iTax issues against the specific penalty line item in your ledger. Never pay to 222222 without a PRN, the money lands in a KRA suspense account and your penalty stays open.

Step 1: generate a penalty-specific PRN on iTax

The PRN tells KRA that this payment clears the penalty rather than the underlying tax or accrued interest. Every penalty line on your ledger needs its own PRN.

Go to itax.kra.go.ke and log in with your KRA PIN and password.
From the menu, choose Payments → Payment Registration.
Select the tax head that carries the penalty (Income Tax, PAYE, VAT, Turnover Tax, Withholding Tax, Rental Income Tax, Excise, Customs).
Select the tax period the penalty relates to (e.g. Feb 2026 for a late-filed PAYE return).
Under Sub-payment type, pick Penalty. Depending on the tax head you may also see Interest and Principal Tax as separate sub-types. If your ledger shows all three outstanding, generate a separate PRN for each so the payment allocates cleanly.
Enter the amount exactly as shown in My Ledger. Do not round.
Under Mode of Payment, choose Mobile Money, then Safaricom.
Submit. iTax issues an 11-character PRN starting with letters (e.g. KRA20261225A123456Z). It is valid for 30 days. Save it to your notes app or take a screenshot.

Step 2: pay via M-PESA paybill 222222

On M-PESA, choose Lipa na M-PESA → Pay Bill (or on the M-PESA app tap Pay → Pay Bill).
Business number: 222222.
Account number: your PRN (paste or type exactly).
Amount: the exact figure on the PRN, to the shilling.
Confirm with your M-PESA PIN.
Keep the M-PESA confirmation SMS. It contains the M-PESA code (starts with a letter, e.g. TFB2NXY7P9) you will need if the payment does not reflect.

Feature-phone USSD alternative

If you cannot log in to iTax to generate a PRN because you forgot your password, Safaricom's KRA USSD shortcut helps with the pre-payment steps:

Dial *572# on your Safaricom line.
Use the menu to reset your KRA PIN, reprint a PRN, or check outstanding balances.
*572# does not accept payments. Once you have the PRN, complete the payment via M-PESA paybill 222222 as above.

M-PESA fee on paybill 222222

Paybill 222222 is a Government paybill; the M-PESA charge is zero for the sender. You pay only the exact penalty amount. Compare with a commercial paybill, where the sender pays the Lipa na M-PESA tariff on top.

Payment	Paybill	Account	Sender fee
KRA penalty	222222	Penalty PRN	KES 0
KRA principal tax	222222	Tax PRN	KES 0
KRA interest	222222	Interest PRN	KES 0
eCitizen (non-KRA gov services)	222222	eCitizen invoice number	KES 0

If the payment does not reflect after 24 hours

Do not repay. Repaying doubles the credit and forces a manual reconciliation. Instead:

Log in to iTax and check Payments → Consult Payments. If the M-PESA code is there but not applied, iTax is still processing and it will settle within 24 to 48 hours.
If nothing shows, email callcentre@kra.go.kewith your KRA PIN, the M-PESA code, the PRN, the amount, and the date and time of payment. Ask them to trace and attribute.
Or call KRA on 020 4 999 999.
For PIN or password issues, email pinreset@kra.go.ke.
Full walkthrough: KRA PRN not reflecting: what to do.

Sources

Kenya Revenue Authority, iTax Payments module. See itax.kra.go.ke.
KRA public notice consolidating tax payments to paybill 222222 under the Government Single Payment Platform, 17 November 2023.
Tax Procedures Act (Kenya), 2015, sections governing penalty, interest, and waiver applications. See kra.go.ke.
KRA contact centre: 020 4 999 999, callcentre@kra.go.ke.