Kenya: KRA to cross-check tax returns against official data sources
The Kenya Revenue Authority announced on 11 November 2025 that, beginning 1 January 2026, it will start cross-checking income and expenses reported in both individual and non-individual tax returns against specific data sources. Validation of
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Kenya: KRA launches automated payment plan for tax liabilities
The Kenya Revenue Authority has released a public notice announcing the rollout of automated payment plans for outstanding tax liabilities on 10 November 2025. Roll-out of Automated Payment Plan for Tax Liabilities The Kenya Revenue Authority
See MoreKenya: KRA consults on draft income tax regulations for advance pricing agreement, minimum top-up tax for 2025
The Kenya Revenue Authority (KRA) released two draft regulations for public consultation, covering its global minimum tax regime and advance pricing agreement procedures for 2025, on 3 November 2025. In compliance with the Statutory Instruments
See MoreKenya: KRA announces tax compliance certificate (TCC) enhancements
To obtain a TCC, taxpayers must be registered in eTIMS/TIMS, file and pay all taxes on time, settle outstanding liabilities or have an approved payment plan, and maintain VAT compliance. The Kenya Revenue Authority (KRA) issued a public notice on
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Kenya: KRA announces fringe benefit, deemed interest rates for Q4 2025
The Kenya Revenue Authority has announced the applicable market and deemed interest rates for the final quarter of 2025, outlining the corresponding withholding tax obligations for employers under the Income Tax Act. The Kenya Revenue Authority
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Belgium, Kenya sign income tax treaty
Representatives from Kenya and Belgium have signed a tax treaty aimed at eliminating double taxation and preventing tax evasion for individuals and businesses operating between the two countries. The agreement was signed on Tuesday, 30 September
See MoreKenya: Central Bank lowers key policy rate to 9.25%
The benchmark lending rate has been lowered from 9.50% to 9.25%. Kenya's central bank, Central Bank of Kenya (CBK), has reduced the Central Bank Rate (CBR) for the eighth consecutive time by 25 basis points to 9.25% from 9.50% on 7 October
See MoreKenya: KRA consults significant economic presence (SEP) tax implementation
The consultation is set to conclude on 7 October 2025. The Kenya Revenue Authority (KRA) has initiated a public consultation on the released Draft Income Tax (Significant Economic Presence Tax) Regulations 2025, on 22 September 2025. These
See MoreKenya pursues US trade agreement, requests five-year extension to Africa pact
Kenyan President William Ruto aims to finalise a landmark trade deal with the US by the end of 2025, seeking a five-year AGOA extension to boost exports like tea, coffee, and textiles, while exploring new export sectors. Kenyan President
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Czech Republic, Kenya sign income tax treaty
This is the first-ever income tax treaty between the two countries. The Czech Republic and Kenya signed an income tax treaty on 23 September 2025. The agreement aims to eliminate double taxation of income and prevent tax evasion between the
See MoreKenya: KRA imposes new cap on carryforward of prior losses
The ruling limits loss carryforwards, applying to losses from 1 July 2025 onward and retrospectively disallowing deductions for losses before the 2020 income year. The Kenya Revenue Authority (KRA) issued a private ruling on 1 September 2025
See MoreKenya: KRA announces collection of sugar development levy
The collection of the sugar development levy went into effect on 1 July 2025. The Kenya Revenue Authority (KRA) announced on 31 July 2025 the commencement of sugar development levy collection, effective 1 July 2025. The KRA informed millers
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Morocco, Kenya continue tax treaty negotiations
Any resulting treaty will be the first of its kind between the two nations, and must be finalised, signed, and ratified before it can take effect. Officials from Morocco and Kenya are continuing negotiations to enhance economic collaboration and
See MoreKenya, Cyprus negotiating income tax treaty
An income treaty from these negotiations will be the first between Kenya and Cyprus. Kenya’s Ministry of Foreign Affairs announced that officials from Kenya and Cyprus convened on 7 July 2025 to discuss strengthening bilateral relations,
See MoreKenya repeals digital assets tax, expands economic presence tax under Finance Act 2025
The Finance Act 2025 introduces a 10% excise duty on virtual asset transaction fees, expanded SEP tax, a 5-year loss carry forward limit, AMT, and new APA guidelines. Kenya’s President William Ruto signed the Finance Act 2025 into law on 26
See MoreKenya reduces market rates for fringe benefit tax, non-resident loans
For July to December 2025, the rate has been reduced to 8% (from 9%), and the low-interest loan benefit rate has dropped to 9% (from 14%). The Kenya Revenue Authority (KRA) released a public notice on 10 July 2025 regarding updates to the market
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France, Kenya and allies push global airline ticket tax to fund climate adaptation
A coalition including France, Kenya, Barbados, and others aims to expand air travel taxes to raise billions for climate resilience in developing countries ahead of the 2025 UN climate summit. A coalition of countries including France, Kenya,
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Kenya enacts Finance Act 2025, reduces corporate tax rates
The Finance Act 2025 allows NIFCA-certified companies to benefit from reduced corporate tax rates, tax exemptions on dividends with reinvestment conditions. Kenya’s President William Ruto signed the Finance Act 2025 into law on 26 June
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