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.

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...

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

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 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.

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).

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