Kenya introduces new withholding tax rules
Kenya issued the Income Tax (Withholding Tax) Rules 2026 under Legal Notice No. 167, establishing procedures for calculating, deducting, declaring and remitting withholding tax, along with dispute resolution and recovery mechanisms. The rules are
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Kenya introduces new income tax rules for leasing agreements
Kenya's National Treasury has published the Income Tax (Leasing) Rules, 2026, through Legal Notice No. 187 on 12 August 2026, a framework that brings income generated by lessors from both operating and finance leases within the scope of income tax
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Kenya enacts amendments to revenue authority governance and funding
Kenya has enacted the Kenya Revenue Authority (Amendment) Bill, 2026 (National Assembly Bills No. 28 of 2026), which was published on 19 May 2026 and underwent its First and Second Readings in May and June 2026. The legislation was passed by the
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Kenya extends reduced VAT rate on petroleum products to January 2027
Kenya has extended the temporary VAT reduction on specified petroleum products from 16% to 8% for a further 90 days, until 12 January 2027, under the Tax Laws (Amendment) Act 2026, signed by President William Ruto on 16 October 2026. The
See MoreKenya: KRA increases fringe benefit and deemed interest rates to 9%
The Kenya Revenue Authority (KRA) has issued a public notice on 22 October 2026 on the market interest rate for fringe benefit tax purposes and the deemed interest rate for certain non-resident loans for October, November, and December 2026, which
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Czech Republic: Parliament approves income tax treaty with Kenya
The Czech Republic Chamber of Deputies has approved the 2025 Czech Republic–Kenya Income Tax Treaty on 15 October 2026. Following the Czech Senate’s approval on 6 May 2026, the treaty has now received approval from both chambers of the Czech
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Kenya gazettes 2026 significant economic presence tax regulations
Kenya has released the Income Tax (Significant Economic Presence Tax) Regulations 2026. The regulations were issued by the Cabinet Secretary for the National Treasury on 12 August 2026 and gazetted on 18 September 2026. Introduced under the Tax
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Kenya replaces 2006 transfer pricing rules with new framework
Kenya’s Income Tax (Transfer Pricing) Rules, 2026 (the 2026 TP Rules) took effect on 12 August 2026, replacing the Income Tax (Transfer Pricing) Rules, 2006 (the 2006 TP Rules). The rules were made by Cabinet Secretary for the National Treasury
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Kenya enacts minimum top-up tax regulations for multinational enterprises
The National Treasury of Kenya has published the Income Tax (Minimum Top Up Tax) Regulations, 2026 (Legal Notice No. 189), establishing a comprehensive legal framework to enforce a 15% minimum effective tax rate on large multinational corporations
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Kenya: KRA waives tax penalties and interest linked to iTax downtime
The Kenya Revenue Authority (KRA) announced, on 17 September 2026, that it will waive penalties and interest arising from intermittent downtime of the iTax portal in September 2026. The disruption affected taxpayers’ ability to access return
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Kenya: KRA launches tax amnesty programme through end of 2026
The Kenya Revenue Authority (KRA) has activated a tax amnesty covering interest, penalties and fines for outstanding liabilities from periods ending on or before 31 December 2025, according to a public notice issued on 7 September 2026. The
See MoreKenya: KRA requires businesses to maintain stock records through eTIMS
The Kenya Revenue Authority has issued a directive on 7 September 2026 requiring all taxpayers operating businesses to maintain current and precise stock documentation through the TIMS/eTIMS platform, in compliance with existing legislation. The
See MoreKenya: KRA, Treasury integrate invoice systems to tighten government procurement
The Kenya Revenue Authority (KRA) and the National Treasury have completed integrating two major systems: the Electronic Tax Invoice Management System (eTIMS) and the Integrated Financial Management Information System (IFMIS), according to a public
See MoreKenya activates iTax tax amnesty functionality under Finance Act 2026
The Kenya Revenue Authority (KRA) has issued a notice announcing the activation of the Tax Amnesty Functionality in iTax, offering relief from penalties, interest and fines on eligible tax liabilities for periods up to 31 December 2025, provided the
See MoreKenya: KRA clarifies eligibility rules for 2026 tax amnesty programme
The Kenya Revenue Authority (KRA) has reminded taxpayers to take advantage of the 2026 Tax Amnesty Programme before it closes on 31 December 2026, offering a 100% waiver of penalties and interest for eligible tax liabilities. Announced on 30 July
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Ethiopia, Kenya aim to finalise income tax treaty
Ethiopia and Kenya have agreed to speed up negotiations on a bilateral income tax treaty following a meeting between officials in Nairobi on 23 July 2026. According to an update published the same day by the Kenyan Principal Secretary of the
See MoreKenya: KRA extends 8% VAT rate on fuel products through 14 October 2026
The Kenya Revenue Authority (KRA) has published the Value Added Tax (Amendment of Rate of Tax) Order 2026 on 14 July 2026, in which it extended the temporary VAT reduction from 16% to 8% on premium gasoline (motor spirit), illuminating kerosene, and
See MoreKenya extends reduced VAT on petroleum products through mid-October 2026
Kenya’s government confirmed, on 14 July 2026, that it is keeping its reduced 8% value-added tax rate on petroleum products through mid-October, alongside a KES 945 million subsidy to stabilise pump prices in the July-August cycle. The
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