Kenya: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Significant Economic Presence Tax: Legal Framework And Compliance Considerations

On September 22nd 2025, the Commissioner General on behalf of the Cabinet Secretary, National Treasury and Economic Planning issued the draft Significant Economic Presence Tax (Regulations 2025).

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SNG Grant Thornton

Analysis Of The Tax Changes Introduced By The Finance Act, 2025

The Finance Act, 2025 (the Act) was assented into law by the President on 27 June 2025 and thereafter published in the Kenya Gazette.

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Anjarwalla & Khanna

A Summary Of Key Implications Of The Finance Act 2025 Amendments

Kenya's Finance Act, 2025 ("the Act"), which was assented to on 27 June 2025, ushers in a raft of amendments affecting individuals and businesses alike.

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ENS

Fiscal Incentives Provided By The Kenyan Government To Foreign Investors: Why You Should Invest In Kenya

This article will explore the key fiscal incentives the Kenyan government provides and discuss why foreign investors should consider Kenya a prime investment destination. Also, highlight the legal framework.

Kenya Government

Gresyndale Legal

Analysis Of The Tax Changes Proposed By The Tax Laws (Amendment) Bill, 2024 And The Tax Procedures (Amendment) (No.2) Bill, 2024

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Anjarwalla & Khanna

High Court Of Kenya Shakes Up Financial Sector: Income Tax (Financial Derivatives) Regulations, 2023 Overturned

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Anjarwalla & Khanna

Analysis Of The Tax Changes Introduced By The Tax Laws (Amendment) Act, 2024 And The Tax Procedures (Amendment) Act, 2024

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Anjarwalla & Khanna

Court Of Appeal Declares Finance Act, 2023 Unconstitutional

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Anjarwalla & Khanna

Analysis Of The Tax Changes Proposed By The Finance Bill, 2024

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Anjarwalla & Khanna

Significant Changes For Not-For-Profits As PBO Act Comes Into Effect After 11 Years

Kenya Commercial

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Anjarwalla & Khanna

ENS Kenya In Brief

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ENS

Immediate Taxpayer Considerations For July 2023 After Lifting Of Finance Act, 2023 Suspension

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Anjarwalla & Khanna

KRA Introduces Disclosure Obligations For Related Party Transactions

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Anjarwalla & Khanna

Key Tax Changes Introduced By The Finance Act 2023

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Anjarwalla & Khanna

Judicial Supervision In Urban Planning: Analysing The Court Of Appeal's Landmark Decision In The Rhapta Road Zoning Case

Kenya Environment

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ENS

Regulatory Shifts In Kenya: A Chilling Effect On Foreign Direct Investment?

Kenya Government

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Anjarwalla & Khanna

The East African Community Ushers In A New Competition And Mergers Regulatory Regime

Kenya Anti-trust

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Anjarwalla & Khanna

Accelerating Kenya's E-Mobility Sector: Key Fiscal & Non-Fiscal Incentives Needed For Growth

Kenya Transport

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Anjarwalla & Khanna

Beyond Bricks And Mortar: Rethinking Permanent Establishment In Kenya's Digital Age

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Anjarwalla & Khanna

Kenya Set To Enact Far-Reaching Changes To Boost Tax Revenue

In this article, Daniel Ngumy, Kenneth Njuguna and James Karanja of ALN Kenya talk to Bloomberg Tax as they analyse tax measures in the recent Kenya Finance Bill...

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Anjarwalla & Khanna

Court Of Appeal Upholds Decision Declaring Minimum Tax As Unconstitutional

The Court of Appeal of Kenya (D. Musinga, (P), H. Omondi & K. Laibuta JJA) through a judgment delivered on Friday, 2 December 2022 upheld the High Court decision that declared the Minimum Tax...

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Anjarwalla & Khanna

Key Highlights Of The Finance Act, 2022

The Finance Act, 2022 ( the "Act") was assented into law on 21st June 2022. The Act introduces material changes to the tax regime in Kenya and is largely aimed at enhancing revenue collection, promoting investments and ...

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ENS

Tax Focus Newsletter - June 2022

The President assented to the Finance Act 2022 on 21st June 2022. We have highlighted some

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SNG Grant Thornton

Proposed Tax Changes Under The Finance Bill 2022

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Anjarwalla & Khanna

Key Changes Introduced By The Finance Act, 2021

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Anjarwalla & Khanna

Cost Of Doing Business Set To Rise As Parliament Enacts Finance Act, 2021

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Anjarwalla & Khanna

Impact Of Proposed Tax Changes Under The Finance Bill, 2021

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Anjarwalla & Khanna

High Court Of Kenya Suspends Collection Of Minimum Tax

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Anjarwalla & Khanna

Taxation Of Professional Fees Under The Kenya-South Africa Double Tax Agreement

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Anjarwalla & Khanna

What 2021 Holds For Businesses As New Taxes Kick In

AK

Anjarwalla & Khanna

Impact Of The Tax Laws (Amendment) (No. 2) Bill, 2020

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Anjarwalla & Khanna

The Nullification Of "Senate" Laws – The Decision In The Senate Vs The Speaker Of The National Assembly & Another

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Bowmans

Kenya Sets The Stage For Implementation Of The Digital Services Tax

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Bowmans

What 2021 Holds For Businesses As New Taxes Kick In

To date, most if not all economies are still reeling from the impact of COVID-19 – a pandemic that saw millions of people out of jobs, many struggling to pay their bills and children across the world, out of school.

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Anjarwalla & Khanna

Impact Of The Tax Laws (Amendment) (No. 2) Bill, 2020

The Tax Laws Bill, 2020 (the Bill) has been gazetted with the view of making changes to various tax laws as discussed further below. Once enacted, the Bill shall come into force on 1 January 2021.

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Anjarwalla & Khanna

The Nullification Of "Senate" Laws – The Decision In The Senate Vs The Speaker Of The National Assembly & Another

In a decision that highlights the ever increasing power struggle between the two Houses of Parliament, on 29th October 2020, a 3 Judge Bench of the High Court in Petition No. 284 of 2019...

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Bowmans

Kenya Sets The Stage For Implementation Of The Digital Services Tax

The DST Regulations will apply to a wide range of digital services that individuals and businesses consume every day.

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Bowmans

The Finance Act, 2020

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Anjarwalla & Khanna

What New Digital Taxes Contemplated In The Finance Act Mean For Digital Trade And Services In Kenya

Digital traders would likely have heard of the recent changes to the Income Tax and VAT Acts introduced by the Finance Act, 2019 (the Act). With effect from 7 November 2019

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Bowmans

The Coming Into Force Of CRS In Kenya

Kenya is stepping up its efforts to join global tax transparent jurisdictions in connection with the exchange of information on foreign accounts for tax purposes.

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Anjarwalla & Khanna

Victory For Insurance Industry In Tax Dispute

The High Court has given its decision in Income Tax Appeal No. 22 of 2017 UAP Life Assurance Company Limited v. the Commissioner of Domestic Taxes,...

Kenya Insurance

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Dentons

The Finance Act 2019 Assented Into Law: A Summary

The President assented to the Finance Act 2019 (the Finance Act) on 7 November 2019

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Bowmans

High Court Determines That Game Park Entry Fees Were Not Subject To Value Added Tax Under The Repealed VAT Act

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Dentons

Key Highlights From The 2019-2020 National Budget Statement

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Anjarwalla & Khanna

KRA Sheds Light On New Compensating Tax Provision

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Anjarwalla & Khanna

Is Withholding Tax Due On Payment Or On Accrual? - The Court Of Appeal Decision In KRA vs Republic Of Kenya (Ex-Parte Fintel Limited) Explained

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Anjarwalla & Khanna

What Next After Kenya's High Court Nullifies Mauritius-Kenya Double Tax Agreement?

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Anjarwalla & Khanna

Kenya Double Tax Reintroduces Capital Gains Tax

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ENS

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Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

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SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

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SNG Grant Thornton

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