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

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

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

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, ...

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

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...

Kenya'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.

In 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...

The DST Regulations will apply to a wide range of digital services that individuals and businesses consume every day.

In 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%.

In recent years, the global tax landscape has undergone significant transformation as governments seek to address challenges posed by the digital economy and the evolving dynamics of multinational enterprise (MNE) taxation.

Kenya’s Finance Act, 2026 reshapes key tax rules for individuals, businesses and multinationals. Effective mainly from 1 July 2026, with phased changes from September 2026 and January 2027, it updates seven major tax and levy laws across Kenya.

Kenya's legal and regulatory landscape is undergoing significant transformation across multiple sectors, from the introduction of Africa's first dedicated technopolis legislation to the establishment of comprehensive cryptocurrency licensing requirements. The country is implementing major reforms in banking capitalisation, ending Kenya Power's retail electricity monopoly, and expanding its tax framework to capture digital financial services and indirect share transfers.

The General Tax Administration ("GTA") has announced that, due to technical challenges, implementation of the mandatory electronic invoicing...

Project Finance: This method typically involves non-recourse or limited-recourse debt, where repayment is primarily dependent on the project's future cash flows

The President assented to the Finance Act 2019 (the Finance Act) on 7 November 2019