Kenya’s Finance Act, 2026 (“the Act”), introduces a series of amendments to the current tax laws affecting individuals, businesses, and multinational enterprises. The majority of the proposed changes take effect from 1st July 2026, with other provisions slated for 1st September 2026 and 1st January 2027. The Act amends the Income Tax Act (Cap. 470), the Value Added Tax Act (Cap. 476), the Excise Duty Act (Cap. 472), the Tax Procedures Act (Cap. 469B), the Miscellaneous Fees and Levies Act (Cap. 469C), the Stamp Duty Act (Cap. 480), and the Road Maintenance Levy Fund Act (Cap. 427).
This alert provides a brief summary of some of these key amendments.
Income Tax Amendments
- “Royalty” meaning expanded: Date of effect: 1st July 2026.
