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ARTICLE · 02 OCTOBER 2025

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

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

KenyaFinance and Banking
Daniel Ngumy
Daniel Ngumy
Kenneth Njuguna
Kenneth Njuguna
James Karanja
James Karanja
Dennis Chiruba
Dennis Chiruba

The Finance Act, 2025 (the Act) was assented into law by the President on 27 June 2025 and thereafter published in the Kenya Gazette. The Act sets out a wide range of changes to Kenya's tax laws, including the Income Tax Act (Chapter 470), the Value Added Tax Act (Chapter 476), the Tax Procedures Act (Chapter 469B), the Miscellaneous Fees and Levies Act (Chapter 469C), and the Excise Duty Act (Chapter 472).

All provisions in the Act came into effect on 1 July 2025, except for the new provisions introducing Advance Pricing Agreements into the transfer pricing regime, and collection of import declaration fee under the Miscellaneous Fees and Levies Act, which will take effect on 1 January 2026.

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