These measures included tax interventions that were designed with the intention of cushioning Kenyans and Kenyan businesses from these effects.

Honourable Mr. Justice Makau of the High Court on 16 December 2021 declared the amendment introduced by The Tax Laws (Amendment) Act, 2020 (the TLAA)...

The Bill was presented to the National Assembly on 11 May 2021 for debate and public participation.

Recently, the Kenya Revenue Authority (the KRA) has been aggressive in conducting post clearance audits.

Kenya's Finance Act 2026 introduces significant tax reforms that impact investors and businesses operating in the country. This podcast discussion examines the practical implications of these changes, from tax amnesty provisions to REIT incentives, and explores what they mean for Kenya's investment climate. Industry experts analyze how these reforms affect venture capital, private equity, and the broader tax policy landscape over the coming years.

The effect of this deletion was to subject insurance agency and insurance brokerage services to Value Added Tax at the prevailing rate of 14 percent (noting that they were previously VAT exempt).

In a landmark decision, the High Court (Honourable Mr. Justice Chigiti, SC) declared the Income Tax (Financial Derivatives) Regulations, 2023 (the Regulations) unconstitutional.

In a landmark judgment issued by a three-judge bench on 31 July 2024, the Court of Appeal (the COA) has declared the entire Finance Act, 2023 (the Finance Act), unconstitutional (the Judgment).

Below, please find issue 4 of ENS' Kenya in brief, a snapshot of the latest tax developments in Kenya.

On 26 June 2024, in response to two weeks of widespread anti-tax protests across major towns and cities in Kenya, President William Ruto recently announced, during a press briefing, the withdrawal of the controversial Finance Bill, 2024 (the Bill)

The High Court has given its decision in Income Tax Appeal No. 17 of 2017 The Commissioner of Domestic Taxes v. Lewa Wildlife Conservancy Limited.

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...

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.

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...

The Appellant (KRA) initiated a compliance review on the Respondent (ICEA Lion General Limited) , a limited liability licensed to conduct insurance business in Kenya.

The Act has adopted the changes relating to thin capitalisation restrictions which were contained in the Finance Bill, 2021.

The Cabinet Secretary for the National Treasury & Planning recently published the Common Reporting Standards Regulations.

The Tax Appeals Tribunal ("TAT") recently ruled in County Government of Kisii v Commissioner of Domestic Taxes, on whether Withholding Value Added Tax ("WHVAT") is chargeable on payments made to suppliers...

The Kenya Revenue Authority (KRA) has recently moved to impose Value Added Tax (VAT) on membership-related fees charged by professional bodies in Kenya.

In June 2023, the Finance Act of 2023 (the Act) brought significant changes to Kenya's taxation statutes.