Following an amendment in the 2014 Finance Act, Kenya reinstated capital gains tax (CGT) with effect from 1 January 2015.

Like many governments around the world, the Government of Kenya (GoK) has unveiled an initiative to incorporate individuals working remotely for Kenyan organizations into its tax system.

The 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,...

On 5 February 2019, the Court of Appeal delivered its judgment in the judicial review case of Kenya Revenue Authority vs. the Republic of Kenya.

The High Court of Kenya on 15 March 2019 rendered a judgement on the validity of the Mauritius-Kenya Double Taxation Agreement further to a case by the Tax Justice Network Africa, a Non-Governmental Organisation, ...

Africa's emergence as a major investment destination has made the choice of holding company jurisdiction critical for investors targeting Kenyan assets. With over $70 billion in foreign direct investment flowing into the continent, the decision of where to incorporate affects taxation at multiple levels, investor protections, regulatory compliance, and ultimately determines the economic viability of the entire investment structure.

The Cabinet Secretary for the National Treasury and Planning issued the Value Added Tax (Digital Marketplace Supply) (Amendment) Regulations, 2022, through a Legal Notice dated 4 April 2022 which was published in the Kenya Gazette ...

The Organization for Economic Co-operation and Development (OECD) recently published its 2022 version of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations...

On 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).

Kenya is stepping up its efforts to join global tax transparent jurisdictions in connection with the exchange of information on foreign accounts for tax purposes.

In many financial transactions, it is common for a lender to require a guarantee, in addition to taking security such as charges and debentures.

In Kenya, registering for taxes is processed through the Kenyan Revenue Authority (KRA). The body is also responsible for tax collection and compliance.

The 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)...

The Tax Laws (Amendment) Act, 2020 which was aimed at making certain fiscal changes to the taxation regime as a response to the Covid-19 pandemic so as to cushion Kenyans against...

The National Treasury of Kenya has granted tax incentives to startups and large corporations investing through the Nairobi International Financial Centre ("NIFC").

The implementation of Minimum Tax has been suspended, pending the hearing and determination of various petitions filed before the High Court.

The American Chamber of Commerce Business Summit was held on 29 and 30 March 2023 in Nairobi. The objective of the Business Summit was to provide a strategic platform for strengthening two-way trade

Innovation plays an important role in the growth of a business and is increasingly becoming a strategic pillar for any organisation that wants to be successful in today's global economy.

On 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...

On 21 March 2025, the Court of Appeal (CoA) overturned a decision of the High Court which had been issued on 29 November 2018 and had held that Paragraph 8 of Part II of the First Schedule to the Value Added Tax Act (the VAT Act) exempts the sale of commercial premises from value added tax (VAT).