ArticleKenya Double Tax Reintroduces Capital Gains TaxFollowing an amendment in the 2014 Finance Act, Kenya reinstated capital gains tax (CGT) with effect from 1 January 2015. KenyaTaxENS
ArticleImmediate Taxpayer Considerations For July 2023 After Lifting Of Finance Act, 2023 SuspensionIn June 2023, the Finance Act of 2023 (the Act) brought significant changes to Kenya's taxation statutes.KenyaTaxAnjarwalla & Khanna
ArticleVictory For Insurance Industry In Tax DisputeThe 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,...KenyaInsuranceDentons
ArticleIs Withholding Tax Due On Payment Or On Accrual? - The Court Of Appeal Decision In KRA vs Republic Of Kenya (Ex-Parte Fintel Limited) ExplainedOn 5 February 2019, the Court of Appeal delivered its judgment in the judicial review case of Kenya Revenue Authority vs. the Republic of Kenya.KenyaTaxAnjarwalla & Khanna
ArticleSignificant Economic Presence Tax: Legal Framework And Compliance ConsiderationsOn 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).KenyaTaxSNG Grant Thornton
ArticleThe Coming Into Force Of CRS In KenyaKenya is stepping up its efforts to join global tax transparent jurisdictions in connection with the exchange of information on foreign accounts for tax purposes.KenyaTaxAnjarwalla & Khanna
ArticleHigh Court Of Kenya Suspends Collection Of Minimum TaxThe implementation of Minimum Tax has been suspended, pending the hearing and determination of various petitions filed before the High Court.KenyaTaxAnjarwalla & Khanna
ArticleProposed Tax Changes Under The Finance Bill 2022The Finance Bill, 2022 was published and gazetted on 8 April 2022. The Bill proposes to make amendments to a raft of tax-related laws in Kenya, including the Income Tax Act (Chapter 470, Laws of Kenya)...KenyaTaxAnjarwalla & Khanna
ArticleTaxation Of Professional Fees Under The Kenya-South Africa Double Tax AgreementOn 26 November 2010, the Kenyan and South African Government entered into a Double Taxation Agreement (the DTA) whose purpose was to ensure resident persons and resident companies...KenyaTaxAnjarwalla & Khanna
ArticleSignificant Changes For Not-For-Profits As PBO Act Comes Into Effect After 11 YearsWithout any forewarning, the current administration operationalised the 11 years old, Public Benefits Organisations Act (the PBO Act) which replaces the 30-year-old Non-Governmental Organisations Coordination Act (the NGO Act), significantly altering the regulation of not-for-profit entities.KenyaCorporate/Commercial LawAnjarwalla & Khanna
ArticleA Summary Of Key Implications Of The Finance Act 2025 AmendmentsKenya'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.KenyaTaxENS
ArticleKenya Set To Enact Far-Reaching Changes To Boost Tax RevenueIn 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...KenyaTaxAnjarwalla & Khanna
ArticleWhat New Digital Taxes Contemplated In The Finance Act Mean For Digital Trade And Services In KenyaDigital 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 2019KenyaTaxBowmans
ArticleKenya Sets The Stage For Implementation Of The Digital Services TaxThe DST Regulations will apply to a wide range of digital services that individuals and businesses consume every day.KenyaTaxBowmans
ArticleHighlights Of The Covid-19 Tax MeasuresPresident Uhuru Kenyatta on 25 March 2020 delivered a number of measures designed at cushioning Kenyans from the impact of COVID-19.KenyaTaxAnjarwalla & Khanna
ArticleKRA Sheds Light On New Compensating Tax ProvisionThe repeal of the compensating tax provision was therefore a welcome move.KenyaTaxAnjarwalla & Khanna
ArticleKey Highlights From The 2019-2020 National Budget StatementIn order to align Kenya's CGT rate with its EAC counterparts, the CS has proposed an increase in the CGT rate from 5% to 12.5%. KenyaTaxAnjarwalla & Khanna
ArticleImpact Of Proposed Tax Changes On Paye Rates Under The Tax Amendment (Laws) Bill, 2020The Tax Laws (Amendment) Bill, 2020 (the Bill) underwent its second and third reading in Parliament on 22 April 2020. It is our understanding that the Bill has now been forwarded to the...KenyaTaxAnjarwalla & Khanna
ArticleFiscal Incentives Provided By The Kenyan Government To Foreign Investors: Why You Should Invest In KenyaThis 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.KenyaGovernment, Public SectorGresyndale Legal