Jinaro K. Kibet, a Partner and head of the Corporate and Commercial Law department at TRIPLEOKLAW, shares his candid views on some of the possible issues relating to the re-introduction of Capital Gains Tax in Kenya.

BEPS is the use of legal tax planning strategies by companies to artificially shift profits to low or no-tax jurisdictions (in which there is little or no economic activity being undertaken by those companies).

The reconstitution of the Tax Appeals Tribunal (TAT) in June 2019 has seen an upsurge of hearings and judgments that had been pending.

The Finance Bill, 2024 (the Bill) was published and gazetted on 9 May 2024. The Bill proposes to make a raft of amendments to tax-related laws in Kenya, including the Income Tax Act (Chapter 470, Laws of Kenya), the Value Added Tax Act, 2013, the Tax Procedures Act, 2015, the Miscellaneous Fees and Levies Act, 2016 and the Excise Duty Act, 2015.

We have put together a comprehensive analysis of the key amendments that have been introduced by the Act as well as their potential impact on businesses in Kenya.

The Court of Appeal has issued directions on the hearing of an appeal by the Kenya Revenue Authority (KRA) against the decision of the High Court of 20 September 2021...

The Budget Statement for the Financial Year 2019-2020 was read on 13 June 2019 by the Cabinet Secretary, Ministry of National Treasury and Planning. Consequently, on 27 June 2019, the Finance Bill 2019 ...

An emerging trend in recent tax disputes in Kenya suggests that the Kenya Revenue Authority (KRA) is adopting an increasingly expansive approach to Permanent Establishment (PE) and profit issues.

On 29 November 2018, High Court Judge Lady Justice Mary Kasango delivered a judgment in the case of David Mwangi Ndegwa (Mr. Ndegwa) v. the Kenya Revenue Authority (Civil Suit No. 541 of 2015) (the KRA).

The Finance Bill, 2020 was published on 5 May 2020 (the Bill) to make amendments to a raft of laws in Kenya, including the Income Tax Act (CAP 470), the Value Added Tax Act, 2013...

The Tax Laws (Amendment) Bill, 2020 was published on 30 March 2020 (the Bill) to make amendments to tax-related laws in Kenya including the Income Tax Act (CAP 470), the Value Added Tax Act, 2013, ...

Kenya's Finance Act 2026 introduces significant tax reforms that impact venture capital, private equity, and foreign investment. This discussion explores how these changes affect investor confidence...

The Finance Act, 2025, effective 1 July 2025, has fundamentally reshaped Kenya's import ecosystem by amending Section 44A of the Tax Procedures Act, 2015.

The Kenya Revenue Authority (KRA) has indicated that it will now verify all applications for exemption from Capital Gains Tax (CGT).

The Finance Act, 2020 (the Finance Act) was assented to by President Uhuru Kenyatta on 30 June 2020 to make amendments to a raft of laws in Kenya, including the Income Tax Act (CAP 470)...

The National Treasury has published the Tax Laws (Amendment) Bill, 2024 (the TLA Bill) and the Tax Procedures (Amendment)(No.2) (Bill), 2024 (the TPA Bill) which were gazetted on 1 November 2024.

In a recently published Public Notice (the Notice), the Kenya Revenue Authority (KRA) has enhanced the Income Tax Company Return (the Return) on the iTax platform...

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

In May 2023, we released a legal alert analysing the Finance Bill, 2023 and its proposed implications. The Bill underwent significant public participation and a contentious Parliamentary debate.

The Tax Laws (Amendment) Act, 2024 (the TLA Act) and the Tax Procedures (Amendment) Act, 2024 (the TPA Act) (together referred to as the Acts) were assented into law by the President on 11 December 2024 and came into effect on 27 December 2024.